How should small-scale taxpayers fill in the declaration form when their expected sales income in the first quarter is less than Three hundred thousand yuan?

        Q: Our company is a small-scale value-added tax taxpayer that is declared quarterly. The estimated sales revenue in the first quarter of 2023 is less than Three hundred thousand yuan. How should I fill in the declaration form?

        A:《Announcement of the State Administration of Taxation on the collection and management of VAT reduction and exemption policies for small-scale VAT taxpayers》Article 7 of (No. 1, 2023) stipulates that if small-scale taxpayers engage in VAT taxable sales and the total monthly sales volume does not exceed One hundred thousand yuan, the items such as VAT exempt sales volume shall be filled in the relevant columns of “VAT exempt sales volume of small and micro enterprises” or “sales volume below the threshold” in the VAT and additional tax declaration form (applicable to small-scale taxpayers).

        Your company’s total sales in the first quarter is not expected to exceed Three hundred thousand yuan. When handling the VAT tax declaration, you should fill in the tax-free sales of small and micro enterprises in column 10 of the VAT and Additional Tax Declaration Form (applicable to small-scale taxpayers) (for self-employed businesses, you should fill in column 11 “sales below the threshold”). If there are no other tax-exempt items, it is not necessary to fill in the Declaration Details of VAT Deduction and Exemption.

Article source：Fujian Taxation