山西：按季申报的增值税小规模纳税人，取得已开票与未开票收入如何填写申报表？

Core Viewpoint - The article discusses the tax declaration process for small-scale VAT taxpayers, particularly focusing on how to report both invoiced and non-invoiced income in the VAT declaration form, in accordance with the new tax policies issued by the Ministry of Finance and the State Taxation Administration. Group 1: Tax Exemption Policies - Small-scale VAT taxpayers with monthly sales below or equal to 100,000 yuan are exempt from VAT [2] - Small-scale VAT taxpayers subject to a 3% tax rate can have their taxable sales income taxed at a reduced rate of 1% [2] Group 2: Reporting Requirements - When reporting non-invoiced income, all sales income (both invoiced and non-invoiced) must be combined to determine eligibility for tax exemption [2] - If the 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 instructions apply [2][3] - For non-invoiced sales, the relevant sections of the VAT declaration form must be filled out under "Small Micro Enterprise Exempt Sales" or "Sales Below the Exemption Threshold" [3] Group 3: Declaration Form Details - The VAT declaration form for small-scale taxpayers includes sections for reporting exempt sales and taxable sales [4][5] - Taxable sales must be reported separately based on whether they are subject to a 3% or 5% tax rate, with specific instructions for filling out the form based on actual invoicing [5][6] - If total monthly sales exceed 100,000 yuan (or quarterly sales exceed 300,000 yuan), the reduced tax rate of 1% must be reported in the appropriate sections of the declaration form [7][8]