小规模纳税人这样填报，轻松规范享受增值税优惠

Group 1 - The article discusses the tax declaration process for small-scale taxpayers, particularly focusing on the sales thresholds for VAT exemption [4][8]. - When total monthly sales are less than or equal to 100,000 yuan (or quarterly sales less than or equal to 300,000 yuan), specific reporting requirements are outlined for both cases of issuing VAT invoices and not issuing them [4][6]. - For sales exceeding 100,000 yuan in a month (or 300,000 yuan in a quarter), a reduced VAT rate of 1% applies, and the corresponding tax amount should be reported accordingly [8]. Group 2 - The tax declaration form for small-scale taxpayers includes sections for reporting exempt sales, including those for micro-enterprises and those not reaching the threshold [5][7]. - The form requires detailed entries for various categories of sales, including goods, services, and exempt sales, with specific calculations for tax liabilities based on the applicable rates [5][9]. - The article emphasizes that taxpayers can enjoy multiple tax relief policies, including the "Six Taxes and Two Fees" reduction, in conjunction with other existing tax benefits [14][16].