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How to fill in the VAT declaration form when the VAT of small and micro enterprises has not reached the threshold?
Examples of methods for small and micro enterprises whose value-added tax has not reached the threshold;

Example 1: May, 20061Newly incorporated small-scale taxpayers (enterprises, which have received tax-controlled equipment and issued their own VAT invoices) in the catering industry, the sales of catering services excluding tax is 20,000 yuan (all of them issue their own VAT invoices). Since the taxpayer's monthly sales do not exceed 30,000 yuan, he can enjoy the preferential policy of exempting small and micro enterprises from value-added tax. Please fill in the declaration form as follows:

Example 2: Small-scale taxpayers in catering industry (individual industrial and commercial households, who have received tax-controlled equipment and issued their own general VAT invoices) newly included in the pilot reform of the camp on May, 2006 1 and 20 1, and the sales of catering services excluding tax are 20,000 yuan (all of them issue their own general VAT invoices). Since the taxpayer's monthly sales do not exceed 30,000 yuan, he can enjoy the preferential policy of exempting small and micro enterprises from value-added tax. Please fill in the declaration form as follows: