According to the Announcement of Ministry of Finance State Taxation Administration of The People's Republic of China on Defining the Policy of Exempting Small-scale Taxpayers from VAT (1 1No.), small-scale taxpayers can enjoy the policy of collecting VAT by half. However, the input tax shall not be deducted if the value-added tax is calculated according to the simple method.
In addition, you need to pay attention to industry and sales restrictions. For example, small-scale taxpayers can choose the tax rate of 3% or 5%, depending on their industry. For small and micro enterprises whose annual sales do not exceed 654.38+10,000 yuan, they can choose the policy of tax exemption or halving.
Therefore, it is necessary to judge whether the simple levy enjoys the policy of small and micro half levy according to specific industries, sales and other factors. It is suggested to consult a professional tax consultant or contact the tax department directly to obtain more accurate information.