General taxpayer, look here! About its simple tax calculation method!

Two, the general taxpayer simple tax method

(1) Calculation formula of tax payable

Ordinary taxpayers can choose to apply simple tax calculation method to the following taxable behaviors, and the calculation formula of tax payable is the same as that of small-scale taxpayers:

Taxable amount = sales amount x collection rate

(2) The scope of the 3% levy rate.

1. General taxpayers who produce and sell the following goods can choose to apply the simple tax calculation method, and the VAT rate is 3%.

(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 stone used for building and producing building materials.

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

(4) Commercial concrete (limited to cement concrete produced with cement as raw material)

(5) Biological products made of microorganisms, microbial metabolites, animal toxins, human or animal blood or tissues.

(6) tap water.

(seven) stores sell goods on a commission basis (including goods sold by individual residents).

(8) The pawnbroker sells dead objects.

(9) Production, sale, wholesale and retail of rare disease drugs and anticancer drugs. The above items (1) to (6) must be taxpayers' self-produced goods.

2. General VAT taxpayers can choose the simple tax calculation method for selling the following services, and the collection rate is 3%.

(1) bus service.

Public transport services, including ferry, bus, subway, urban light rail, taxi, long-distance passenger transport and shuttle bus, refer to land transport services that transport passengers at fixed stations according to fixed routes and fixed times.

(2) Provide services such as image design, background design, animation design, shot splitting, animation production, shooting, description, coloring, picture synthesis, dubbing, soundtrack, sound effect synthesis, editing, subtitle production, compression transcoding (adapted for network animation and mobile phone animation format), animation copyright transfer (including authorization and re-authorization of animation brand, image or content) in China.

The standards and procedures for the identification of animation enterprises and independent development and production of animation products shall be implemented in accordance with the provisions of the Ministry of Culture and the Ministry of Finance.

According to the Notice of State Taxation Administration of The People's Republic of China on Printing and Distributing the Administrative Measures for Identification of Animation Enterprises (Trial) (Shi Wenfa (2008) No.51).

(three) film screening services, warehousing services, loading and unloading services, collection and distribution services and cultural and sports services.

1 October 20 19,1to February 2023, 12, 3 1, and the value-added tax provided by ordinary taxpayers can be calculated and paid according to the current policy.

(4) Operating lease services provided by tangible movable property acquired before the pilot reform of the camp.

(five) included in the tangible movable property lease contract that has not been completed before the pilot reform of the camp.

(6) Tap water charges charged by taxpayers who provide property management services to clients.

(7) General taxpayers in non-enterprise units provide R&D and technical services, information technology services, forensic consulting services, as well as sales of intangible assets such as technology and copyright, and provide technology transfer, technology development and related technical consulting and technical services.

(8) General taxpayers provide non-academic education services and educational auxiliary services.

3. For the construction services provided by the general VAT taxpayer, you can choose the simple tax calculation method to calculate the payable VAT, and the collection rate is 3%.

(1) General taxpayers can choose to apply the simple tax calculation method to the construction services provided by the contractor. Providing construction services in the form of contractor refers to the construction services that the construction party collects labor, management fees or other expenses without purchasing the materials needed for the construction project or only purchasing auxiliary materials.

(2) General taxpayers can choose to apply the simple tax calculation method to the construction services provided by Party A for this project. A-supplied project refers to a construction project in which all or part of the equipment, materials and power are purchased by the project contractor.

(3) General taxpayers selling self-produced machinery and equipment and providing installation services should separately account for the sales of machinery and equipment and installation services, and the installation services can be taxed according to the simple taxation method of the items provided by Party A. ..

(4) General taxpayers provide installation services while selling outsourced machinery and equipment. If the sales and installation services of machinery and equipment have been accounted for separately in accordance with the relevant provisions of concurrent operation, the installation services can be taxed according to the simple taxation method of the items provided by Party A. ..

(5) General taxpayers can choose to apply the simple tax calculation method to the construction services provided by old construction projects. Old building projects refer to:

The contract commencement date indicated in 1 building construction permits is before April 30th, 20th16th;

2.2065438+Construction projects with the commencement date indicated in the construction project contract of building construction permits before April 30, 2006.

(6) If the general taxpayer provides construction services across counties (cities) and chooses to apply the simple tax calculation method, the tax payable shall be calculated at the tax rate of 3% with the sales amount as the balance of the total price and out-of-price expenses after deducting subcontracts.

(7) The general contractor of the construction project provides engineering services for the foundation, foundation and main structure of the building. If the construction unit purchases all or part of steel, concrete, masonry materials and prefabricated components by itself, the simple tax calculation method shall apply.

4. VAT ordinary taxpayers can choose the simple taxation method to pay VAT at the rate of 3% for the income obtained by providing the following financial services.

(5) General taxpayers can choose to apply the simple tax calculation method to the construction services provided by old construction projects. Old building projects refer to:

1 (building construction permit) indicates that the contract commencement date is before April 30th, 20th16th;

2.2065438+The construction project that has not obtained building construction permits before April 30, 2006 and the commencement date is indicated in the construction project contract.

(5) If the general taxpayer provides construction services across counties (cities) and chooses to apply the simple tax calculation method, the tax payable shall be calculated at the rate of 3% based on the sales amount as the balance of the total price and out-of-price expenses after deducting subcontracts.

(6) The general contractor of the construction project provides engineering services for the foundation, foundation and main structure of the building. If the construction unit purchases all or part of steel, concrete, masonry materials and prefabricated components by itself, the simple tax calculation method shall apply.

5. VAT ordinary taxpayers can choose the simple taxation method to pay VAT at the rate of 3% for the income obtained by providing the following financial services.

(1) Village credit cooperatives, rural mutual funds cooperatives, and village banks with corporate loan companies established by banking financial institutions provide financial services to rural cooperative banks and rural commercial banks at or below the county level (county-level cities, districts and banners).

Village banks refer to banking financial institutions established in rural areas with the approval of China Banking Regulatory Commission in accordance with relevant laws and regulations, and funded by domestic and foreign financial institutions, domestic non-financial institutions, corporate legal persons and domestic natural persons, which mainly provide financial services for local farmers, agriculture and rural economic development.

Rural mutual fund cooperatives refer to community-based banking financial mutual aid institutions, which are approved by banking supervision institutions and are composed of farmers and small rural enterprises in townships (towns) and administrative villages, and provide deposit, loan and settlement services for their members.

A loan company wholly sponsored by a banking financial institution refers to a non-bank financial institution established in rural areas by a domestic commercial bank or a rural cooperative bank with the approval of the China Banking Regulatory Commission in accordance with relevant laws and regulations to provide loan services for county farmers, agriculture and rural economic development.

Counties (county-level cities, districts and banners) do not include urban areas under the jurisdiction of municipalities directly under the central government and prefecture-level cities.

(II) The county branches under the branches of China Agricultural Bank in provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning and the county branches under the branches of Xinjiang Production and Construction Corps (also known as county branches) provide interest income from loans made by farmers, township enterprises and various rural organizations.

Farmers' loans refer to loans issued by financial institutions to farmers, but do not include small loans for farmers who are exempted from value-added tax according to regulations.

(3) From July +0, 2065438 to February 3, 20201day, China Postal Savings Bank provided interest income from loans made by farmers, rural enterprises and various rural organizations to the county branches of all provinces, autonomous regions, municipalities directly under the central government and cities under separate state planning.

Farmers refer to those who have lived in the administrative area of towns (excluding Chengguan Town) for a long time (over 1 year), including those who have lived in the administrative villages under the jurisdiction of Chengguan Town for a long time, those whose household registration is not local but have lived there for more than 1 year, state-owned farm workers and rural individual industrial and commercial households. Collective households of state-owned economic organs, organizations, schools, enterprises and institutions located in the administrative areas of townships (excluding Chengguan Town) and administrative villages under the jurisdiction of Chengguan Town; Local registered households who have gone out with their families to make a living for more than one year are not farmers, whether they keep contracted farmland or not. Taking households as the statistical unit, farmers can engage in both agricultural production and management and non-agricultural production and management. The judgment of farmers' loans should be based on whether the borrower belongs to farmers at the time of loan issuance.

Loans to rural enterprises and rural organizations refer to loans granted by financial institutions to enterprises and organizations registered in rural areas.

(4) For the VAT taxable behavior of the asset management product manager in the process of operating the asset management product, the simple taxation method is applied temporarily, and the VAT is paid at the rate of 3%.

(3) The scope of the 5% levy rate.

1. If the general taxpayer chooses the simple method to calculate the tax when selling real estate or operating leased real estate, the levy rate is 5%.

2. If the simple taxation method is applicable to the real estate finance lease contract signed by the general taxpayer before April 30, 2065438+2006, or the finance lease service provided by the real estate acquired before April 30, 2065438+2006, the value-added tax shall be calculated and paid at the rate of 5%.

3. General taxpayers of real estate development enterprises sell old real estate projects developed by themselves, and if the simple tax calculation method is applied, the levy rate is 5%.

Real estate projects that ordinary taxpayers in real estate development enterprises acquire land through reclamation and develop, and the commencement date of reclamation indicated in the construction permit or construction project contract of reclamation projects is before April 30, 20 16, which belongs to old real estate projects. You can choose to apply the simple tax calculation method and pay the value-added tax at the rate of 5%.

Ordinary taxpayers in real estate development enterprises buy unfinished old real estate projects and continue to develop them. The real estate they sell in their own name belongs to old real estate projects, so they can choose to apply the simple tax calculation method and pay VAT at the tax rate of 5%.

4. When a taxpayer transfers the land use right acquired before April 30, 2006+2065438, he can choose to apply the simple tax calculation method, take the balance of the original land use right after deducting the total price and other expenses as the sales amount, and pay the value-added tax at the tax rate of 5%.

5. If the general taxpayer provides labor dispatch service and chooses to calculate the tax according to the difference, the levy rate is 5%.

6. General taxpayers who provide human resources outsourcing services and choose the simple taxation method shall pay VAT at the rate of 5%.

7. Taxpayers who provide safety protection services and choose to pay the differential tax shall pay the value-added tax at the rate of 5%.

8. Ordinary taxpayers can choose to apply the simple tax calculation method, collect tolls for the first-class roads, second-class roads, bridges and gates that have started before the pilot, and calculate and pay VAT at the rate of 5%. Commencement before the pilot means that the contract commencement date indicated in the relevant construction permit is before 2065438+April 30, 2006.

9 1 October 20 19,1to February 2020 12, 3 1, temporarily reduce the taxpayer's production and sales of new regional aircraft by 5%, and levy value-added tax.

(4) the scope of application of the pre-tax tax rate

1. If the general taxpayer provides construction services across counties (urban areas) and adopts the general tax calculation method, the withholding tax shall be calculated at the withholding rate of 2% based on the balance of the total price and extra-price expenses obtained after deducting the subcontract; If the simple tax calculation method is selected, the withholding tax shall be calculated at the rate of 3% based on the balance of the total price and other expenses after deducting subcontracting.

2. General taxpayers selling real estate shall pay taxes in advance at the location of real estate at the withholding rate of 5%.

3. General taxpayers renting real estate should pay taxes in advance at the location of real estate at the withholding rate of 3%. 4. If ordinary taxpayers of real estate development enterprises sell old real estate projects and apply the general tax calculation method, they shall pay taxes in advance at the location of real estate at the withholding rate of 3%.

4. Real estate development enterprises shall pay VAT in advance at the rate of 3% when they pre-sell the developed real estate projects.

(5) Special provisions on tax methods.

1. Tax regulations for charging tap water fee by property companies

Taxpayers who provide property management services collect tap water fees from clients, and the balance after deducting the tap water fees paid by them is regarded as sales. According to the simple tax calculation method, VAT is paid at the rate of 3%.

"Deducting its external tap water fee" means only deducting tap water fee, excluding other sewage treatment fees and other fees. In the difference, "external payment of tap water fee" needs to obtain valid vouchers that comply with laws, administrative regulations and the provisions of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC). Taxpayers of property management services can issue special invoices for value-added tax in full to the clients. Simple collection of value-added tax on tap water sold by tap water companies belonging to general taxpayers shall not be deducted from the value-added tax indicated on the value-added tax deduction certificate obtained by purchasing tap water.

After the general taxpayer chooses the simple method to calculate and pay the value-added tax, it may not be changed within 36 months.

2. Tax provisions on the sale of self-use fixed assets.

According to the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on VAT during the Pilot Period of Changing Business Tax to VAT (Announcement No.90 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) 20 15), since February 20 16, taxpayers who sell their used fixed assets and apply the simple method to reduce the VAT by 2% at the rate of 3% can give up the tax reduction and follow the simple method.

General taxpayers selling goods other than their used fixed assets shall be subject to VAT at the applicable tax rate.

3. Tax provisions for taxpayers to sell secondhand goods

Taxpayers selling second-hand goods will be subject to VAT at the rate of 3% minus 2% according to the simple method. 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.

If the taxpayer applies the simple method to reduce the value-added tax by 2%, its sales amount and tax payable shall be determined according to the following formula:

Sales = sales including tax /( 1+3%)

Taxable amount = sales amount x2%

4. Tax provisions for general taxpayers to provide labor dispatch services

General taxpayers who provide labor dispatch services can also choose to pay the differential tax. The obtained price and extra-price expenses, after deducting the wages and benefits paid by the employer to the dispatched employees and handling social insurance and housing accumulation fund for them, are sales, and the value-added tax is calculated and paid at the tax rate of 5% according to the simple tax calculation method.

Taxpayers who choose to pay the differential tax shall charge the employing unit for paying the wages and benefits of the dispatched employees and handling social insurance, housing accumulation fund and other expenses, and shall not issue special invoices for value-added tax, but may issue ordinary invoices.

Labor dispatch service refers to the service that the labor dispatch company sends employees to the employer to accept the management of the employer and work for it in order to meet the needs of various flexible employment of the employer.

Example 2-4 A hotel is a small-scale VAT taxpayer. On February 20 19, catering service was provided in the store, and the income included value-added tax of 206,000 yuan, and delivery service was provided, and the income included value-added tax of154,500 yuan. Calculate the value-added tax payable by the hotel in June 5438+February.

The income obtained by the hotel from providing catering service and take-away service in the store is subject to VAT according to the life service tax item, and the VAT collection rate is 3%.

Namely:

(1) February duty-free sales of 65438 = (20.6+15.45)/(1+3%) = 35 (ten thousand yuan).

(2) The value-added tax payable by this hotel in June is 5438+February =35x3%= 1.05 (ten thousand yuan).

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