并税问答·系统操作|如何通过电子税务局办理文化事业建设费缴费信息报告？操作步骤

Core Viewpoint - The article clarifies that tax exemption does not equate to zero declaration for small-scale taxpayers under the VAT system, emphasizing the importance of accurate reporting of exempt sales amounts [7][8]. Tax Exemption and Reporting - Small-scale taxpayers with monthly sales below 100,000 yuan (or 300,000 yuan quarterly) are exempt from VAT, but they must still report their sales accurately in the tax declaration [7]. - An example is provided where a new supermarket owner, with sales of 80,000 yuan, must report this amount in the VAT declaration form rather than opting for a zero declaration [7]. - Accurate reporting allows taxpayers to benefit from tax exemptions while remaining compliant with tax regulations [8]. Compliance and Obligations - The article stresses that tax exemption is a government policy benefit, and accurate reporting is a taxpayer's obligation to ensure long-term compliance [8].