山西：一般纳税人享受增值税免税政策，如何填写申报表？操作步骤

Core Viewpoint - The article discusses the procedures and requirements for filing Value-Added Tax (VAT) and additional tax declarations for general taxpayers through the electronic tax bureau, emphasizing the importance of accurate reporting and compliance with tax regulations [2][5][8]. Group 1: VAT Filing Process - Taxpayers can log into the electronic tax bureau and select "VAT and Additional Tax Declaration (Applicable to General Taxpayers)" from the popular services section [2]. - Upon entering the confirmation page, taxpayers can click "I want to fill out the form" to access the form-filling declaration mode [2]. - The article outlines the specific lines in the supplementary materials that need to be filled out, including sales amounts for goods, processing, repair services, and exempt sales amounts, which will automatically reflect in the main VAT declaration form [5][6]. Group 2: Exempt Sales Reporting - The article specifies that exempt sales amounts will be automatically reflected in the main VAT declaration form under various categories, including exempt goods sales and exempt service sales [5][6]. - It highlights the importance of accurately reporting exempt sales to ensure compliance with tax regulations [5][6]. Group 3: Tax Reduction and Exemption Policies - The article references the announcement from the Ministry of Finance and the State Taxation Administration regarding VAT policies for express delivery services, indicating that express companies must pay VAT based on their income from delivery services [13][14]. - It defines what constitutes express services, including collection, sorting, transportation, and delivery, while excluding mere transportation services [15].