During the epidemic, enterprises need to fill in the tax exemption data in the corresponding position of the declaration form. Take the small-scale taxpayer's VAT declaration form as an example. If the taxpayer meets the VAT exemption conditions stipulated in the Announcement of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Exempting Small-scale Taxpayers, he can fill in the declaration form in accordance with Article 3 of the Announcement of State Taxation Administration of The People's Republic of China of People's Republic of China (PRC) on Exempting Small-scale Taxpayers from VAT and Other Collection and Management Matters.

Article 3 stipulates that if the total monthly sales amount does not exceed 6.5438+0.5 million yuan, the sales of items such as value-added tax shall be exempted, and shall be reported in the relevant columns of the declaration form of value-added tax and additional tax (applicable to small-scale taxpayers), tax-free sales of small and micro enterprises or sales below the threshold. If the total monthly sales amount exceeds 6.5438+0.5 million yuan, the total sales amount exempted from value-added tax and other items shall be filled in the column of "VAT and additional tax declaration form (applicable to small-scale taxpayers)", "Other tax-free sales" and the corresponding column of "VAT reduction and exemption declaration form".