There are four kinds of simple tax calculation methods to choose from.

Can you choose the simple tax calculation method in four cases? In order to help you better understand the relevant legal knowledge, I have compiled the relevant contents. I will answer this question for you in detail, and take you to know the specific matters of applying simple tax calculation method to ordinary taxpayers, the basic principles of applying simple tax calculation method to ordinary taxpayers and other extended knowledge, hoping to help you. One, four cases can choose the simple tax method in the "camp reform", some enterprises have not deducted enough items. Considering the reduction of taxpayers' tax burden, the policy of Notice on Incorporating Railway Transportation and Postal Services into the Pilot Project of Changing Business Tax to VAT (Cai Shui [20 13] 106) stipulates that eligible general taxpayers can choose the simple tax method. There are four specific situations:

(1) Ordinary taxpayers among the pilot taxpayers can choose public transport services to calculate and pay VAT according to the simple taxation method.

Considering the public welfare nature of public transport services and the fact that a large number of public transport enterprises can't enter the VAT deduction chain in the initial stage of "VAT reform", if the tax rate is 1 1% according to the general taxation method, the tax-free income of enterprises will inevitably be greatly reduced under the condition that the fare remains unchanged. In order to achieve the original balance of payments, transportation enterprises need government subsidies, and the other is to pass on the burden of value-added tax to consumers by raising fares. In order not to increase the public burden, the government allows transportation enterprises to choose to calculate according to the simple tax calculation method.

(2) Ordinary taxpayers among the pilot taxpayers may choose to calculate and pay the value-added tax according to the simple taxation method during the pilot period for the operating lease services provided by tangible movable property purchased or made by themselves before the pilot implementation in this area.

(3) From the date of pilot implementation in this area to 20 17 12 3 1 day, ordinary taxpayers identified as pilot taxpayers of animation enterprises can choose specific services provided for animation product development and pay VAT according to the simple tax calculation method.

(4) Ordinary taxpayers among the pilot taxpayers may choose to calculate and pay value-added tax on film screening services, warehousing services, loading and unloading services and delivery services according to the simple tax calculation method.

After radio, film and television services are included in the scope of "camp reform", they are taxed at the rate of 6%. Ordinary taxpayers in the pilot taxpayers can choose film screening and other services to calculate and pay VAT according to the simple taxation method, and the corresponding VAT collection rate is 3%.

Two. Specific matters for ordinary taxpayers to apply the simple tax calculation method (1) Public transport services are allowed to issue special VAT invoices, but the input of public transport services cannot be deducted, and special VAT invoices will not be issued in practice.

(2) Allow animation enterprises to issue special VAT invoices.

(3) Film screening service, allowing the issuance of special VAT invoices.

(4) Warehousing services are allowed to issue special VAT invoices.

(five) handling services, allowing the issuance of special VAT invoices.

(six) receiving and dispatching services, allowing the issuance of special invoices for value-added tax.

(seven) cultural and sports services, allowing the issuance of special VAT invoices.

(eight) operating leasing services, allowing the issuance of special invoices for value-added tax.

(9) For leasing tangible movable property, special VAT invoices are allowed.

(10) Allow construction services to issue special VAT invoices.

(eleven) the sale of real estate, allowing the issuance of special invoices for value-added tax.

(twelve) real estate leasing services, allowing the issuance of special VAT invoices.

(13) A special VAT invoice is allowed for the income obtained from providing financial services by a specific enterprise.

(fourteen) the interest income obtained by a specific enterprise is allowed to issue special invoices for value-added tax.

(fifteen) the transfer of land use rights obtained before April 30, 2008+2065438 is allowed to issue special invoices for value-added tax.

(16) Labor dispatch services (including safety protection services), taxpayers who choose to pay the differential tax charge the employing unit the expenses for paying the wages and benefits of the labor dispatch employees and handling social insurance and housing accumulation fund for them, and may not issue special invoices for value-added tax, but may issue ordinary invoices.

(17) Special VAT invoices may not be issued for human resources outsourcing services, wages collected from the entrusting party and paid on its behalf, social insurance and housing accumulation fund paid by agents, but ordinary invoices may be issued.

(eighteen) allow financial leasing services to issue special invoices for value-added tax.

(nineteen) non academic education, allowed to issue special invoices for value-added tax.

(twenty) to allow the head office of China Agricultural Development Bank and its branches to issue special VAT invoices for the interest income obtained from the issuance of agricultural loans.

(twenty-one) the fixed assets purchased before the sales reform are subject to simple taxation. According to the policy of selling second-hand goods, special invoices for value-added tax shall not be issued.

(twenty-two) the sales of waste fixed assets shall be subject to simple taxation, and the tax shall be reduced by 2% at the rate of 3%, and special invoices for value-added tax shall not be issued; Taxes are levied at the rate of 3%, and special VAT invoices are allowed.

(23) Taxpayers provide property management services, and the sales amount after deducting the tap water fee paid by them from the tap water fee charged by the service recipient shall be calculated and paid value-added tax at the rate of 3% according to the simple taxation method, and special invoices for value-added tax are allowed to be issued in full.

Three. Basic principles for ordinary taxpayers to apply simple tax calculation method (1) Anyone who has not issued a special VAT invoice can issue a special VAT invoice;

(2) It does not belong to the situation that the ticket cannot be issued. If a special ticket is issued, whether it can be deducted is the tax-related responsibility and risk of the recipient;

(3) The payee belongs to the general taxpayer, and the special VAT invoice issued by simple taxation can be deducted from the input tax in accordance with relevant regulations;

(4) Ordinary taxpayers apply the simple tax calculation method to issue ordinary VAT invoices and special VAT invoices, and the applicable collection rate remains unchanged, both of which are 3% or 5%.

The above is to give you a detailed introduction to the relevant knowledge of the simple tax calculation method that you can choose in four situations, as well as other extended knowledge such as "the specific matters for ordinary taxpayers to apply the simple tax calculation method" and "the basic principles for ordinary taxpayers to apply the simple tax calculation method".