Scope of application of simple tax calculation method

The simple tax calculation method is generally applicable to small-scale taxpayers, but for the special taxable sales behavior of ordinary taxpayers, the simple tax calculation method can also be selected. For example, public transport services provided by general taxpayers and construction services provided by contract settlement workers can choose simple ways to calculate and pay VAT.

The simple tax calculation method adopts the VAT collection rate. If the simple tax calculation method is applied to the taxable sales of enterprises, the calculation of VAT is the sales excluding tax multiplied by the collection rate, and the VAT input tax cannot be deducted.

1, small-scale taxpayers apply simple tax calculation method. Small-scale taxpayers' value-added tax calculation method is applicable to simple tax calculation method, and its collection rate is 3% or 5%. The current preferential tax rate is 1%. Its calculation formula is, VAT = sales excluding tax * collection rate.

2, the general taxpayer special taxable behavior can choose to use the simple tax method. If a general taxpayer enterprise has a specific taxable sales behavior stipulated in the tax law, it can also choose to apply the simple price tax method, but it cannot deduct the input tax. For the special taxable sales behavior of the general taxpayer, once the enterprise that applies the simple tax calculation method to calculate and pay the value-added tax is selected, the value-added tax calculation method shall not be changed within 36 months. Its special taxable sales behavior generally includes (not all):

Self-produced sand, soil and stone used for building and producing building materials; Bricks, tiles and lime continuously produced from self-dug sand, soil, stone or other minerals; Self-produced electricity produced by small hydropower units with an installed capacity of less than 50 thousand kilowatts at or below the county level; Water companies sell tap water; Self-produced tap water; Self-produced commercial concrete; Consignment goods sold by consignment shops; Pawnshop owners sell dead goods; Public transport service

There are also construction services provided by the settlement contractor, construction services provided by Party A for the project, and non-academic education services; General taxpayers charge tolls for first-class roads, second-class roads, bridges and gates that have been started before the pilot; General taxpayers provide human resources outsourcing services.

General taxpayers who provide labor dispatch services can choose to pay the differential tax, that is, the sales amount is the total price and extra-price expenses, after deducting the wages and benefits paid by the labor dispatch unit and the social insurance and housing provident fund paid for it, the value-added tax is calculated and paid according to the simple tax calculation method.

General taxpayers provide installation services while selling elevators, and their installation services can be calculated and paid by simple price tax method according to the items provided by Party A. ..

In addition, general taxpayers who sell the fixed assets that are not deductible and the input tax is not deductible as stipulated in Article 10 of the Provisional Regulations on Value-added Tax are taxed according to the simple taxation method, and the VAT rate is 2%.

Enterprises providing property management services can deduct the balance of tap water fees paid by them from the clients and pay value-added tax according to the simple taxation method.

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