General taxpayers can choose to apply the simple tax method to calculate and pay VAT, which is divided into the following three categories:
First, according to the levy rate of 5%
20 16 Sale and lease of real estate acquired before April 30th. Provisions on Relevant Matters Concerning the Pilot Project of Changing Business Tax to Value-added Tax (Annex 2 of Caishui [2065438+06] No.36)
Real estate development enterprises rent and sell old real estate projects developed by themselves. (Cai Shui [2016] No.68)
Real estate financing lease contract signed before April 30, 20 16. (Cai Shui [2016] No.47)
Financial leasing services provided by real estate acquired before April 30, 20 16. (Cai Shui [2016] No.47)
Transfer the land use right acquired before April 30, 20 16. (Cai Shui [2016] No.47)
Those who provide labor dispatch services and safety protection services (including providing armed escort services) shall choose to pay taxes on the difference. (Cai Shui [2016] No.47, Cai Shui [2016] No.68)
Before the pilot, first-class highways, second-class highways, bridges and gates were charged tolls. (Caishui [2065438+06] No.47)
Provide human resources outsourcing services. (Cai Shui [2016] No.47)
Ordinary taxpayers in real estate development enterprises acquire land through reclamation and develop it. The real estate projects with the commencement date of reclamation before April 30, 20 16 indicated in the Housing Construction Permit or the construction project contract belong to old real estate projects. You can choose to apply the simple tax calculation method and pay VAT at the rate of 5%. (According to the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Administration of the Collection of Value-added Tax on Domestic Passenger Transport Services (Announcement No.2065433 of the General Administration)
Second, according to the levy rate of 3%
Selling self-produced biological products made of microorganisms, microbial metabolites, animal toxins, human or animal blood or tissues. (Caishui [2009] No.9, Caishui [2014] No.57)
Consignment shops sell consignment goods (including goods consigned by individual residents). (Caishui [2009] No.9, Caishui [2014] No.57)
Pawnshop owners sell dead goods. (Caishui [2009] No.9, Caishui [2014] No.57)
Sales of electricity produced by small hydropower units at and below the county level. Caishui [2009] No.9 and Caishui [2014] No.57)
Sales of self-produced tap water. (Caishui [2009] No.9, Caishui [2014] No.57)
Sales of self-produced sand, soil and stone used in buildings and building materials. (Caishui [2009] No.9, Caishui [2014] No.57)
Sales of self-produced bricks, tiles and lime (except clay solid bricks and tiles) continuously produced by digging sand, soil, stone or other minerals. (Caishui [2009] No.9, Caishui [2014] No.57)
Sales of self-produced commercial concrete (limited to cement concrete produced with cement as raw material). (Caishui [2009] No.9, Caishui [2014] No.57)
Plasma collection stations sell human blood for non-clinical use. (State Taxation Administration of The People's Republic of China Announcement No.456, 2009, Announcement No.2014)
Pharmaceutical trading enterprises sell biological products. (Announcement of the General Administration [2012] No.20)
Veterinary pharmaceutical enterprises sell veterinary biological products. (Announcement No.8 of the State Administration of Taxation 20 16)
Power producers in photovoltaic power generation projects sell power products. (State Taxation Administration of The People's Republic of China Announcement No.32 20 14)
If the simple method is applied to the sale of self-occupied fixed assets and the value-added tax is levied at the rate of 3% minus 2%, the tax reduction can be exempted, and the value-added tax is paid at the rate of 3% according to the simple method, and a special invoice for value-added tax is issued. (State Taxation Administration of The People's Republic of China Bulletin No.2015 No.90)
Public transport services, including ferry, bus, subway, urban light rail, taxi, long-distance passenger transport and shuttle bus. Provisions on matters related to the pilot project of changing business tax into value-added tax (Annex 2 of Caishui [2065438+06] No.36).
The services provided by recognized animation enterprises for the development of animation products and the transfer of animation copyright in China. Provisions on Relevant Matters Concerning the Pilot Project of Changing Business Tax to Value-added Tax (Annex 2 of Caishui [2065438+06] No.36)
Film screening services, warehousing services, loading and unloading services, collection and distribution services and cultural and sports services (including income from taxpayers operating ropeways, car ferries, battery cars and cruise ships in tourist places). (Caishui [2065438+06] No.36, Annex 2, Caishui [2065 438+06] 140)
The tangible movable property purchased before the pilot reform of the camp provides operating lease services. (Annex 2 of Caishui [2065438+06] No.36)
Included in the intangible movable property lease contract that has not been completed before the pilot reform of the camp. (Annex 2 of Caishui [2065438+06] No.36)
Expressway enterprises collect vehicle tolls from expressway before the pilot. (Annex 2 of Ministry of Finance [2065438+06] No.36)
Agricultural loan interest income provided by the head office of China Agricultural Development Bank and its branches. (Cai Shui [2016] No.39)
Income from financial services provided by rural credit cooperatives, rural banks, rural mutual funds cooperatives, loan companies wholly sponsored by banking institutions, rural cooperative banks and rural commercial banks at or below the county level. (Caishui [2065438+06] No.46)
To provide interest income from loans made by farmers, township enterprises and various rural organizations to the county sub-branches under the branches of provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning, and to the county sub-branches under the branch of Xinjiang Production and Construction Corps (also known as county sub-branches) under the pilot reform of the "Ministry of Agriculture, Rural Areas and Farmers" of Agricultural Bank of China. (Cai Shui [2016] No.46)
Provide non-academic education services. (Cai Shui [2016] No.68)
Provide educational auxiliary services. (Caishui [20 16]No. 140)
General taxpayers in non-enterprise units provide R&D and technical services, information technology services, forensic consulting services and sales of intangible assets such as technology and copyright. (Caishui [20 16]No. 140)
General taxpayers in non-enterprise units provide technology transfer, technology development and related technical consultation and technical services. (Caishui [20 16]No. 140)
Taxpayers providing property management services shall take the balance of tap water fees charged to the clients as sales, and pay value-added tax at the rate of 3% according to the simple taxation method. (State Taxation Administration of The People's Republic of China Bulletin No.2016 No.54)
Construction services provided for projects provided by Party A and old construction projects in the form of settlement contractors; (Annex 2 of Caishui [2065438+06] No.36)
Taxpayers who sell self-produced goods such as prefabricated houses, machinery and equipment, steel structures, and provide construction and installation services at the same time shall separately account for the sales of goods and construction services, and apply different tax rates or collection rates respectively. (AnnouncementNo.: State Administration of Taxation 1 1)
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 apply. (No.58 of the Ministry of Finance [20 17])
For the VAT taxable behavior of the asset management product manager in the process of operating the asset management product, the simple tax calculation method is applied temporarily, and the VAT is paid at the rate of 3%. (Cai Shui [2017] No.56)
The sales of self-produced and outsourced machinery and equipment are accompanied by installation services, and the sales of machinery and equipment and installation services have been accounted for separately. Installation services can be taxed according to the simple tax calculation method provided by Party A.. (State Taxation Administration of The People's Republic of China Bulletin 20 18 No.42)
From May 18 to May 1 day, general VAT taxpayers can choose to calculate and pay VAT at the rate of 3% in a simple way. (Cai Shui [2018] No.47)
From July, 2065438 to February, 3, 2020, China Postal Savings Bank provided loans to farmers, rural enterprises and various rural organizations (see Annex for the detailed loan business list).
General taxpayers can choose to calculate and pay VAT according to the simple taxation method according to the current policy. (Caishui [20 19]No. 17)
From March 20 19 1 day, general VAT taxpayers can choose to calculate and pay VAT at the rate of 3% in a simple way. After the above-mentioned taxpayers choose the simple method to calculate and pay the value-added tax, they cannot change it within 36 months. (Ministry of Finance No.2019)
Three, according to the 3% levy rate reduced by 2% levy.
Taxpayers who were not included in the pilot project to expand the scope of VAT deduction before June 5438+February 3, 20081will sell their purchased or self-made used fixed assets before June 5438+February 3, 2008. (Caishui [2008]No. 170, Caishui [20 14]
Taxpayers who have been included in the pilot project of expanding the scope of VAT deduction before June 5438+February 365438 +0, 2008 will sell their own purchased or self-made fixed assets before the pilot project of expanding the scope of VAT deduction in this region. (Caishui [2008] 170, Caishui [2065 438+04]57)
Sales of self-use fixed assets that are not deductible or deductible for input tax as stipulated in Article 10 of the Regulations. (Caishui [2009] No.9, Caishui [2014] No.57)
Taxpayers sell second-hand goods. (Caishui [2009] No.9, Caishui [2014] No.57)
Taxpayers are small-scale taxpayers when purchasing or making their own fixed assets, and then sell the fixed assets as ordinary taxpayers (State Taxation Administration of The People's Republic of China AnnouncementNo. 12, State Taxation Administration of The People's Republic of China Announcement No.36, 20 14).
Taxable behavior of collecting value-added tax by simple method occurs, and fixed assets that cannot be deducted from input tax according to regulations are sold. (State Administration of Taxation AnnouncementNo. 12, State Administration of Taxation Announcement No.36, No.20 14)
The sale of self-use fixed assets obtained before the pilot reform of the camp shall be implemented in accordance with the current value-added tax policy related to secondhand goods. (Annex II of Caishui [2065438+06] No.36)
What is the simple tax calculation formula for ordinary taxpayers?
According to Annex 1 Article 34 of the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Comprehensively Promoting the Pilot Project of Changing Business Tax to VAT (Caishui [2065438+06] No.36): Implementation Measures for Changing Business Tax to VAT, the taxable amount of the simple taxation method refers to the VAT calculated according to the sales volume and VAT collection rate. Input tax cannot be deducted. Calculation formula of tax payable: tax payable = sales amount × collection rate Article 35 The sales amount of simple tax calculation method does not include tax payable. If the taxpayer adopts the pricing method of combining the sales amount with the taxable amount, the sales amount shall be calculated according to the following formula: sales amount = sales amount including tax ÷( 1+ collection rate).