Can the simple tax calculation method be applied to cultural and sports services?

The main application scope of simple tax calculation method is divided into two categories. First, the simple taxation method is applicable to all VAT taxable items of small-scale taxpayers; Second, the simple tax calculation method can be applied to some special businesses of ordinary taxpayers.

General taxpayers can apply the simple tax calculation method to the following taxable items:

1, power produced by small hydropower units at or above the county level;

2. Sand, soil and stone used for self-produced buildings and production of building materials;

3. Bricks, tiles and lime (except clay solid bricks and tiles) continuously produced with sand, soil, stone or other mineral products mined by oneself;

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

5, self-produced and tap water company (must choose) sales of tap water;

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

7. Plasma collection stations sell non-clinical blood;

8. Consignment stores sell consignment items (including items consigned by individuals, which must be selected);

9. Pawnshops sell dead goods (simple tax calculation method must be selected);

10, pharmaceutical companies sell biological products;

1 1, production, sales, wholesale and retail of anticancer drugs and rare diseases;

12, public transport services (excluding railway passenger transport), including ferry passenger transport, bus passenger transport, urban light rail, taxis, long-distance passenger transport and shuttle buses;

13, animation script writing, image design, background design, animation design, camera splitting, animation production, line drawing, coloring, picture synthesis, dubbing, soundtrack, sound synthesis, editing, subtitle production, compression transcoding, etc. Provided by recognized animation enterprises for animation product development;

14, film screening services, warehousing services, loading and unloading services, distribution services, cultural and sports services;

15. Construction services provided by the construction industry for old projects, projects provided by contractors and Party A;

16, providing non-academic education and educational auxiliary services;

17, R&D and sales of intangible assets such as technical services, information technology services, forensic consulting services, technology and copyright provided by ordinary taxpayers in non-enterprise units;

18. For taxpayers providing property management services, the tap water fee charged to the service object is the output amount after deducting the tap water fee paid externally (simple tax calculation method must be selected);

19. If self-produced machinery and equipment are sold and installation services are provided at the same time, if the sales of equipment and installation services are accounted separately, the installation services provided can be selected according to the items provided by Party A, and the simple tax calculation method is applicable;

20. Provide installation services while selling outsourced machinery and equipment. If the sales of equipment and installation services have been accounted for separately in accordance with the relevant provisions of concurrent operation, the simple tax calculation method can be applied to installation services.

The above general taxpayers can choose (or must choose) the simple taxation method to calculate and pay VAT, and the applicable collection rate is 3%. However, it should be noted that the phased preferential policy of 3% reduction 1% is only applicable to small-scale taxpayers. Although the simple tax calculation method is applicable to the above taxable behaviors, ordinary taxpayers do not enjoy the preferential policy of 3% minus 1%.

2 1. Real estate development enterprises generally sell old real estate projects developed by themselves (the start and end date is before April 30, 20 16); Or buy unfinished old projects to continue development and sell them in their own names;

22. Ordinary taxpayers choose the simple tax method to sell real estate;