Simple collection, that is, simple taxation, is the general taxpayer of value-added tax. Due to the particularity of the industry, it is impossible to 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.
The calculation formula is: tax payable = sales including tax ÷( 1+ collection rate) × collection rate.
For example, a small industrial enterprise is a small-scale VAT taxpayer. 2065438+March 2007 sales revenue 123600 yuan (including value-added tax); Buy a batch of raw materials and pay 30,900 yuan (including VAT).
VAT payable in the current month =12.36÷ (1+3%) × 3% = 0.36 million yuan.
Extended data
General taxpayers can apply a simple levy rate of 3% to the following business types:
1, the general taxpayer provides property management services, and the tap water fee charged to the service object is the sales after deducting the tap water fee paid by the taxpayer, and the value-added tax is calculated and paid at the rate of 3% according to the simple taxation method;
2. General taxpayers who provide non-academic education services can choose to apply the simple tax calculation method and pay the value-added tax at the rate of 3%;
3. For the construction services provided by the general taxpayer in the form of settlement contract, you can choose to apply the simple tax calculation method and pay the value-added tax at the rate of 3%;
4. General taxpayers can choose to apply simple tax calculation method to the construction services provided by Party A, and pay VAT at the rate of 3%;
5. For the construction services provided by ordinary taxpayers for old construction projects, you can choose to apply the simple tax calculation method and pay the value-added tax at the rate of 3%;
6. The general contractor of construction engineering provides engineering services for the foundation and main structure of the building. If the construction unit purchases all or part of steel, concrete, masonry materials and prefabricated components by itself, the simple tax calculation method shall be applied and the value-added tax shall be calculated and paid at the rate of 3%;
7. General taxpayers provide installation services while selling elevators. Installation services can be taxed by simple taxation method according to the items provided by Party A, and value-added tax is calculated and paid at the rate of 3%;
8. General taxpayers of highway operating enterprises can choose to apply the simple taxation method to collect the tolls of expressway vehicles that have started before the pilot, and calculate the tax payable at a reduced rate of 3%.
9. For the VAT taxable behavior of the asset management product manager during the operation of the asset management product, the simple taxation method is temporarily applied and the VAT is paid at the rate of 3%;
10. Rural credit cooperatives, rural banks, rural mutual funds cooperatives, loan companies wholly sponsored by banking institutions, rural cooperative banks and rural commercial banks with corporate bodies at or below the county level can choose to apply the simple tax calculation method and pay VAT at the rate of 3%.
Baidu Encyclopedia-Simple Collection
Baidu encyclopedia-general taxpayer