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What is a simple tax item?
VAT tax calculation methods include simple tax calculation method and general tax calculation method. Among them, the taxable amount of the simple tax method refers to the value-added tax calculated according to the sales volume and the value-added tax collection rate, and cannot be deducted from the input tax.
The sales amount of the simple tax calculation method does not include the taxable amount. If the taxpayer adopts the pricing method of combining the sales amount with the taxable amount, the sales amount shall be calculated according to the following formula: sales amount = sales amount including tax ÷( 1+ collection rate).
Tips: The above contents are for reference only.
Reply time: 2022-0 1-28. Please refer to the latest business changes announced by Ping An Bank in official website.
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