Problems related to simple collection of property greening?

Due to the particularity of the industry, the general VAT taxpayer cannot obtain the VAT input invoice of raw materials or goods, and the tax burden is too high after calculating the VAT payable according to the input-output method. Therefore, VAT is levied on special industries according to the simple collection rate.

Taxpayers who apply this tax collection method have the right to choose the tax calculation method. Taxpayers can choose to calculate tax by the simple method or the general method, but after choosing to calculate tax by the simple method, it cannot be changed within 36 months.

The taxable amount of the simple tax calculation method refers to the value-added tax calculated according to the sales volume and the value-added tax collection rate, and cannot be deducted from the input tax.