Core Viewpoint - The article provides guidance on the VAT exemption policies for small-scale taxpayers, detailing the conditions under which they can benefit from tax reductions and how to properly fill out tax declaration forms [2][3][4]. Group 1: VAT Exemption Policies - From January 1, 2023, to December 31, 2027, small-scale taxpayers with monthly sales below 100,000 yuan are exempt from VAT [2]. - Small-scale taxpayers can apply a reduced VAT rate of 1% on taxable sales that would normally be taxed at 3% [2]. - The exemption applies to sales that do not exceed 300,000 yuan in a quarter for those filing quarterly [6]. Group 2: Tax Declaration Guidance - Small-scale taxpayers with total sales not exceeding 300,000 yuan in the third quarter should report their exempt sales in the appropriate sections of the VAT declaration form [3]. - If a small-scale taxpayer issues a regular VAT invoice for sales not exceeding 300,000 yuan, they are only required to pay VAT on the amount exceeding this threshold [6]. - Taxpayers can choose to forgo the tax reduction and issue a special VAT invoice if they prefer [4]. Group 3: Special Cases - Newly established or deregistered small-scale taxpayers filing quarterly will be assessed based on their actual operating period for tax exemption eligibility [7]. - Sales from both regular and special VAT invoices are combined to determine if the 300,000 yuan exemption threshold is met [6].