What are the scope of differential tax deduction items?

Taxpayers who provide property management services (general taxpayers/small-scale taxpayers) charge tap water fees to the clients, and the sales amount is the balance after deducting the tap water fees paid by them. Value-added tax is calculated and paid at the rate of 3% according to the simple tax calculation method.

General taxpayers who provide labor dispatch services can choose to pay taxes by difference. 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. Small-scale taxpayers who provide labor dispatch services can choose to pay taxes on the difference. 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.

General taxpayers who provide safety protection services can choose to pay taxes by difference. The total price and extra-price expenses obtained, after deducting the wages and benefits paid by the employer to the expatriate 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.

Small-scale taxpayers who provide safety protection services can also choose to pay taxes by difference. The total price and extra-price expenses obtained, after deducting the wages and benefits paid by the employer to the expatriate 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 (general taxpayers/small-scale taxpayers) provide human resources outsourcing services and pay VAT according to brokerage services. Their sales do not include wages paid to employees of client units and social insurance and housing accumulation fund paid by agents.

Taxpayers (general taxpayers/small-scale taxpayers) who provide construction services and apply or choose to apply the simple tax calculation method according to the regulations, should pay the value-added tax in advance according to the current regulations, and should calculate the prepaid tax according to the withholding rate (collection rate) of 3% based on the balance after deducting the subcontracts paid from the prepayments (total price and out-of-price expenses) obtained, and pay the tax in advance to the tax authorities where the construction services occur or institutions are located.

Ordinary taxpayers in real estate development enterprises sell the real estate projects they develop (except the old real estate projects with simple tax calculation methods). After deducting the land price paid to the government department during the land transfer, the general taxpayer sells the real estate (excluding self-construction) it acquired before April 30, 2006. If the general tax calculation method is applied, the tax payable is calculated according to the total price and extra expenses obtained as sales. The above-mentioned taxpayers shall prepay the value-added tax to the competent tax authorities where the real estate is located according to the withholding rate of 5%, and declare the balance of tax payment to the competent tax authorities where the institution is located as sales. Wait a minute.