【问答】税费政策热点问答（第四期）
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自2023年1月1日至2023年12月31日，增值税小规模纳税人适用3%征收率的应税销售收入增值税;适用3%预征率的预缴增值税项目，预缴增值税。
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小规模纳税人取得应税销售收入，适用1号公告第二条规定的减按1%征收率征收增值税政策的，应按照开具增值税普通发票。
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小规模纳税人取得应税销售收入，适用1号公告第二条规定的减按1%征收率征收增值税政策的，纳税人不可就该笔销售收入选择放弃减税并开具3%的增值税专用发票。
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2023年适用3%征收率销售收入减按1%征收率征收增值税政策的增值税小规模纳税人，应如何用含税销售额换算销售额？
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在A市有一家小型建筑公司甲，该公司在B市和C市都有建筑项目，属于按月申报的增值税小规模纳税人。甲公司2023年5月销售额20万元，其中在B市的建筑项目销售额15万元，在C市的建筑项目销售额5万元，应如何缴纳增值税?（多选）
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乙公司为按季申报的增值税小规模纳税人，2023年二季度预计发生适用3%征收率的销售额20万元，其中15万元开具增值税普通发票，5万元开具1%征收率的增值税专用发票，按规定可以适用3%减按1%征收率政策，请问办理二季度税款所属期的增值税纳税申报应填写以下哪些申报表?（多选）
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