When filing quarterly tax returns, the tax-free sales of small and micro enterprises shall fill in the income amount, and the tax exemption amount shall be filled in for X3% of the tax-free income of small and micro enterprises. Enterprises and non-enterprise units with small-scale taxpayers' monthly sales (including taxable sales, policy-free sales, export tax-free sales and fixed assets disposal sales) not exceeding 30,000 yuan (quarterly reporting of 90,000 yuan) should fill in the taxable sales and fixed assets disposal sales in the seventh column of the tax-free sales column of small and micro enterprises, and the data in columns 1 and 4 are no longer filled in. Individual industrial and commercial households with small-scale taxpayers' monthly sales (including taxable sales, policy-free sales, export tax-free sales and fixed assets disposal sales) not exceeding 30,000 yuan (quarterly declaration of 90,000 yuan) should fill in taxable sales and fixed assets disposal sales in column 8, and the data in columns 1 and 4 are no longer filled in. If the monthly sales of small-scale taxpayers have exceeded 30,000 yuan (90,000 yuan is declared quarterly), columns 1, 4, 9 and 10 shall be filled in according to the nature of sales, and columns 7 and 8 shall be left blank. The current tax allowances in columns 14, 15 and 16 are calculated and filled in according to the tax-free sales in columns 6, 7 and 8 of the current period × 3%. Small-scale taxpayers who meet the tax exemption conditions for small and micro enterprises should fill in lines 6 and 7 of the VAT declaration form for tax-free sales, and fill in lines 14 and 15 for tax-free sales. Small-scale taxpayers who meet the conditions of tax reduction and exemption stipulated in the policy do not need to actually pay taxes in the current month. When filing tax returns, they fill in the sales income excluding tax in the seventh line of the declaration form, and the sixth line will automatically calculate it. If it is not calculated automatically, the value-added tax that needs to be filled in manually should be filled in line 15 and line 14 of the declaration form for automatic calculation; If it is not calculated automatically, manually enter the tax amount that should be reduced or exempted in the current month. You can declare it after filling out the form.