Does the value-added tax in the property industry apply to simple collection?

The following preferential policies for collecting value-added tax in a simple way shall continue to be implemented, and the input tax shall not be deducted:

(a) taxpayers selling used goods should follow the following policies:

1. General taxpayers who sell their own non-deductible fixed assets and the non-deductible input tax stipulated in Article 10 of the Regulations shall be subject to the simple method of halving the value-added tax at a tax rate of 4%. The sales of other fixed assets used by general taxpayers shall be carried out in accordance with the provisions of Article 4 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Several Issues Concerning the National Implementation of VAT Reform (Cai Shui [2008]170). General taxpayers selling goods other than their used fixed assets shall be subject to VAT at the applicable tax rate.

2. Small-scale taxpayers (except other individuals, the same below) sell their used fixed assets, and the value-added tax is levied at a reduced rate of 2%. Small-scale taxpayers selling old goods other than their fixed assets are subject to VAT at the rate of 3%.

(2) Taxpayers sell second-hand goods, and simply collect VAT at the rate of 4%. Second-hand goods refer to goods with partial use value (including second-hand cars, second-hand motorcycles and second-hand yachts) that enter the secondary circulation, but do not include articles for personal use.

(3) General taxpayers who sell the following self-produced goods can choose to calculate and pay the value-added tax at the rate of 6% according to the simple method:

1, power produced by small hydropower units at or below the county level. Small hydropower units refer to small hydropower units with installed capacity below 50,000 kilowatts (including 50,000 kilowatts) built by various investors.

2. Sand, soil and stones used for building and producing building materials.

3. Bricks, tiles and lime (except clay solid bricks and tiles) continuously produced from self-dug sand, soil, stone or other minerals.

4. Biological products made of microorganisms, microbial metabolites, animal toxins, human or animal blood or tissues.

5. Tap water.

6 commercial concrete (limited to cement concrete produced with cement as raw material).

After the general taxpayer chooses the simple method to calculate and pay the value-added tax, it may not be changed within 36 months. Therefore, the value-added tax of the property industry is not applicable to simple collection.