注意！这些情形增值税不能按零申报处理

Group 1 - Small-scale taxpayers with sales revenue not exceeding 100,000 yuan per month (or 300,000 yuan per quarter) are eligible for VAT exemption but cannot file a zero declaration [2][3] - Small-scale taxpayers must fill out the "VAT and Additional Tax Declaration Form (Applicable to Small-scale Taxpayers)" when their total monthly sales do not exceed 100,000 yuan [3] - General taxpayers with no sales revenue but having input tax credits that have been selected for deduction cannot file a zero declaration; they should report "0" in the sales amount and include the certified input tax in the declaration [4][5] Group 2 - Medical institutions providing medical services are exempt from VAT according to the regulations set forth in the notice regarding the comprehensive implementation of the business tax to VAT reform [11][12] - The exemption applies to various types of medical institutions, including hospitals, outpatient departments, community health service centers, and others as defined by relevant regulations [12][14] - The VAT exemption policy for medical services is effective until December 31, 2027, as per the announcement from the Ministry of Finance and the State Taxation Administration [15]