Article 7 of the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Collection and Management of Small-scale Taxpayers' VAT Reduction and Exemption Policies (No.1 2023) stipulates that small-scale taxpayers engaged in VAT taxable sales and the total monthly sales amount does not exceed 654.38+10,000 yuan should fill in the VAT and surcharge declaration form (applicable to small-scale taxpayers), "Tax-free sales of small and micro enterprises" or "sales below quota" and other items.

Your company's total sales in the first quarter did not exceed 300,000 yuan. When handling the VAT tax declaration, the tax-free sales should be filled in the column 10 of the VAT and Additional Taxes Declaration Form (small-scale taxpayers) (individual industrial and commercial households should fill in the tax-free sales in the column 1 1).