During the epidemic period, the declaration of tax relief can be handled by the electronic tax bureau. 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 the Ministry of Finance and the State Administration of Taxation on Exempting Small-scale Taxpayers from VAT, he can fill in the declaration form in accordance with the provisions of Article 3 of the Announcement of State Taxation Administration of The People's Republic of China on Exempting Small-scale Taxpayers from VAT and other collection and management matters.

That is, if the total monthly sales does not exceed150,000 yuan, the sales exempted from value-added tax and other items shall be filled in the relevant columns of the Declaration Form for Value-added Tax and Additional Taxes (applicable to small-scale taxpayers), Tax-free sales of small and micro enterprises or sales below the threshold. If the total monthly sales amount exceeds150,000 yuan, the total sales amount exempted from value-added tax and other items shall be filled in the column of "Other tax-free sales" in the Declaration Form of Value-added Tax and Additional Taxes (applicable to small-scale taxpayers) and the corresponding column in the Detailed Statement of Value-added Tax Reduction and Exemption.