General taxpayers can carry out simple collection under the following six circumstances:
1. For ordinary taxpayers who sell their used fixed assets that are not deductible and the input tax is not deductible, the value-added tax will be levied by half according to the simple method.
2. Small-scale taxpayers sell their used fixed assets, and the value-added tax is levied at a reduced rate of 2%. Small-scale taxpayers selling old goods other than their fixed assets are subject to VAT at the rate of 3%.
3. Taxpayers selling second-hand goods will be subject to VAT at a reduced rate of 2% according to the simple method. Second-hand goods refer to goods with partial use value that enter the secondary circulation, but do not include articles used by themselves.
4. General taxpayers selling self-produced goods can choose to calculate and pay VAT at the rate of 3% according to the simple method:
5. For the sales of human blood for non-clinical use in apheresis plasma stations belonging to general VAT taxpayers, the tax payable can be calculated at the tax rate of 6% according to a simple method, but special VAT invoices may not be issued externally.
6. For the tap water sold by the tap water company belonging to the general taxpayer, the value-added tax shall be levied at the rate of 6% according to the simple method, and the value-added tax indicated on the VAT deduction certificate for purchasing tap water shall not be deducted.
When a general taxpayer is registered as a small-scale taxpayer, it should meet the following two conditions: 1. It has been registered as a general taxpayer in accordance with the relevant provisions of the Provisional Regulations on Value-added Tax and the Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax. 2. The cumulative taxable sales for consecutive 12 months (monthly taxpayer declaration) or four consecutive quarters (quarterly taxpayer declaration) before the registration date does not exceed 5 million yuan. If the operating period of the taxpayer before the registration date is less than 12 months or 4 quarters, the cumulative sales of 12 months or 4 quarters shall be estimated according to the monthly (or quarterly) average sales.
Process of small-scale taxpayers applying for general taxpayers
The process is as follows: (1) Taxpayers fill in the Registration Form for General VAT Taxpayers (attachment 1) to the competent tax authorities, truthfully fill in the information such as fixed production and business premises, and provide tax registration certificates; (2) If the contents declared by taxpayers are consistent with the tax registration information, the competent tax authorities shall register on the spot; (3) If the contents reported by the taxpayer are inconsistent with the tax registration information, or do not meet the requirements for filling in the column, the tax authorities shall inform the taxpayer of the contents that need to be corrected on the spot.
I hope the above content can help you. Please consult a professional lawyer if you have any other questions.
Legal basis: Article 28 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection, the tax authorities shall collect taxes in accordance with the provisions of laws and administrative regulations, and shall not levy, stop, overpay, underpay, prepay, postpone or apportion taxes in violation of the provisions of laws and administrative regulations.
The taxable amount of agricultural tax shall be verified in accordance with the provisions of laws and administrative regulations.