Simple taxation method is one of the calculation methods of value-added tax. Refers to the tax calculation method based on sales volume and value-added tax rate, without deducting input tax. The accounting entries for simple tax calculation are: when an enterprise obtains income, it borrows money from bank deposits, etc. And loans, main business income, tax payable-simple tax calculation. Simple tax calculation is because special industries cannot obtain or deduct the input tax of special VAT invoices, so small-scale taxpayers who use simple tax calculation method to collect VAT adopt simple tax calculation method.
1. General taxpayers who provide specific taxable services specified by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China may choose to apply the simple tax calculation method, but once they choose, they may not change it within 36 months. Taxpayers shall not deduct the input tax when calculating and paying value-added tax by simple tax method. Ordinary taxpayers can choose to apply the simple tax calculation method to the following taxable behaviors: public transport services. Film screening services, warehousing services, loading and unloading services, receiving and dispatching services and cultural and sports services. Recognized animation enterprises provide animation script writing, image design, background design, animation design, mirror image segmentation, animation production, shooting, line drawing, color matching, picture synthesis, dubbing, music, sound effect synthesis, editing, subtitle production and compression transcoding services for domestic animation product development and animation copyright transfer.
2. Operating lease services based on tangible movable property acquired before the pilot of changing business tax to value-added tax. Included in the tangible movable property lease contract signed before the pilot date of the reform of the camp. Output value-added tax refers to the value-added tax charged to the buyer according to the sales amount and applicable tax rate when the VAT taxpayer sells goods, processing, repair and replacement services, labor services, intangible assets or real estate. It belongs to a link in the financial process. Output tax can be calculated in two ways: including tax and excluding tax.
3. Output tax calculation formula: current output tax = current sales × applicable tax rate. For example, a steel company sells a batch of steel products to a machinery company, the ex-factory price is 6.5438+million yuan (excluding tax), and the applicable VAT rate is 654.38+06%. The calculation method of output tax levied by iron and steel enterprises on machinery enterprises is as follows: output tax = 654.38+million yuan × 654.38+06% = 654.38+. Therefore, it can be divided into the following two situations: output tax = (excluding tax) sales × tax rate output tax = (including tax) sales /( 1+ tax rate) × tax rate amount to determine the calculation of general sales.
4. The current sales amount includes all the price and extra-price expenses obtained from the buyer for the goods and taxable services sold by VAT taxpayers in the current period. Specifically, taxable sales include the following contents: selling goods or providing taxable services, and the income comes from the total price paid by the buyer and various extra-price fees charged to the buyer. Including: handling fees, subsidies, funds, reminders, profit return, incentive fees, liquidated damages, deferred interest, packaging fees, packaging material rental fees, reserve fees, quality fees, transportation fees, collection and advance payments, unless otherwise stipulated by the state. But it does not include the following items: the consumption tax collected and remitted by entrusting the processing of consumer goods subject to consumption tax. Prepaid transportation expenses that meet the following conditions at the same time: the invoice for transportation expenses issued by the transportation department to the buyer shall be transferred by the taxpayer to the buyer.