Scope of application of simple expropriation

Simple collection is applicable to public transport services, animation enterprises, film screening services, warehousing services, loading and unloading services, collection and distribution services, cultural and sports services, and business leasing services provided by tangible movable property acquired before the pilot reform of the camp.

Simple collection projects cover multiple industries and generally need to meet certain conditions. The specific scope is as follows:

1, qualified construction service

2. Qualified sales of real estate

3. Tap water fee charged in property management service

4. Real estate operating lease

5. Selling used fixed assets

6. Qualified labor dispatch service

7. Eligible land use right transfer

8. Qualified real estate financing lease contract

9, human resources outsourcing services

10, other cases where simple tax calculation can be selected.

The scope of application of simple tax calculation method: the specific taxable sales behavior of small-scale taxpayers and general taxpayers. Simple collection means that the tax burden is too high after the country uses the input-output method to calculate the taxable amount of value-added tax, so it is a way to levy value-added tax on special industries according to the simple collection rate. Generally speaking, simple collection is applicable to public transportation services, animation enterprises, film screening services, warehousing services, loading and unloading services, collection and distribution services, cultural and sports services and operating leasing services provided by tangible movable property acquired before the pilot reform of the camp. Taxpayers who apply the simple tax method to taxable sales shall calculate the payable value-added tax amount according to the sales volume and the collection rate, and shall not deduct the input tax.

To sum up, simple collection is applicable to public transport services, animation enterprises, film screening services, warehousing services, loading and unloading services, collection and distribution services, cultural and sports services, and business leasing services that have acquired tangible movable property before the pilot reform of the camp.

legal ground

Measures for the implementation of the pilot reform of business tax to value-added tax

Article 18

The taxable behavior of general taxpayers is subject to general taxation methods. General taxpayers may choose to apply the simple tax calculation method when they have certain taxable behaviors stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China, but once they choose, they may not change it within 36 months.

Article 34

The taxable amount of the simple tax calculation method refers to the _ _ value tax calculated according to the sales volume and the VAT collection rate, and cannot be deducted from the input tax. Calculation formula of tax payable: tax payable = sales volume * collection rate.

Article 35

The sales amount of the simple tax calculation method does not include the taxable amount. If the taxpayer adopts the combined pricing method of sales amount and taxable amount, the sales amount shall be calculated according to the following formula: sales amount = sales amount including tax /( 1+ collection rate).

Article 36

If the taxpayer applies the simple tax calculation method, the sales returned to the buyer due to sales discount, suspension or return shall be deducted from the current sales. If the tax is overpaid due to the balance after deducting the current sales, it can be deducted from the future tax payable.