Simple tax method tax item
(a) you can choose the taxable behavior of 5% tax rate.
1. Selling real estate
(1) When a general taxpayer sells real estate (excluding self-construction) acquired before April 30, 20 16, the sales amount is the balance after deducting the original purchase price of the real estate or the total price and extra expenses obtained after the pricing when acquiring the real estate, and the taxable amount is calculated according to the simple tax calculation method.
(2) When ordinary taxpayers sell their self-built real estate before April 30, 2006, the total price and extra-price expenses obtained are taken as the sales amount, and the tax payable is calculated according to the simple tax calculation method.
(3) General taxpayers of real estate development enterprises sell self-developed old real estate projects.
2. Real estate commercial leasing services
(1) The general taxpayer rents out the real estate acquired before April 30th, 20 16. Taxpayers lease land to others for use by means of operating lease, and pay value-added tax according to the real estate operating lease service.
(2) General taxpayers of real estate development enterprises rent out old self-developed real estate projects.
3. Transfer of land use rights
When the general taxpayer transfers the land use right acquired before April 30, 2006+2065438, the sales amount is the balance of the original price of the acquired land use right after deducting the total price and other expenses, and the taxable amount is calculated according to the simple tax calculation method.
4. Real estate financing lease
Continue to perform the real estate finance lease contract signed before April 30, 20 16, or the finance lease service provided by real estate acquired before April 30, 20 16.
5. Labor dispatch service
The price and extra expenses obtained from providing labor dispatch services, after deducting the wages and benefits paid by the employer to the labor dispatch employees and handling social insurance and housing accumulation fund for them, are the sales amount, and the value-added tax is calculated and paid according to the simple tax calculation method.
Taxpayers to provide safety protection services, according to the labor dispatch service policy. Taxpayers who provide armed escort services shall pay value-added tax in accordance with "safety protection services".
6. Human resource outsourcing services
General taxpayers who provide human resources outsourcing services can choose to apply the simple tax calculation method and pay VAT at the rate of 5%.
7. expressway charges
Ordinary taxpayers can choose to apply the simple tax calculation method to collect tolls for the first-class roads, second-class roads, bridges and gates that have started before the pilot (the contract commencement date indicated in the construction permit is before 2065438+April 30, 2006), and pay VAT at the rate of 5%.
(two) you can choose the taxable behavior of 3% tax rate.
1. expressway charges.
General taxpayers of highway enterprises can choose to apply the simple tax method to collect the tolls of expressway vehicles that have started before the pilot (the contract commencement date indicated on the relevant construction permit certificate is 2065438+April 30, 2006), and the taxable amount is calculated at a reduced rate of 3%.
2. Construction services
(1) For the construction services provided by the contractor, the sales amount is the balance of the total price and extra-price expenses after deducting the subcontract, and the taxable amount shall be calculated according to the simple tax calculation method.
(2) For the construction services provided by Party A for the project, the sales amount is the balance of the total price and extra-price expenses after deducting subcontracting, and the tax payable shall be calculated according to the simple tax calculation method.
(3) For the construction services provided for the old construction project, the tax payable shall be calculated according to the simple tax calculation method, taking the sales amount as the total price and the balance of extra-price expenses after deducting subcontracting.
Old construction projects refer to real estate projects with the contract commencement date indicated in the construction permit before 2065438+April 30, 2006; The construction permit does not indicate the commencement date of the contract or the construction permit has not been obtained, but the commencement date indicated in the construction contract is before April 30, 20 16.
3. Property management services
Taxpayers who provide property management services collect tap water fees from clients, and the balance after deducting the tap water fees paid by them is regarded as sales. According to the simple tax calculation method, VAT is paid at the rate of 3%.
4. Non-academic education services
Ordinary taxpayers who provide non-academic education services can choose to apply the simple tax calculation method and calculate the tax payable at the rate of 3%.
5. Public transport services
Public transport services, including ferry, bus, subway, urban light rail, taxi, long-distance passenger transport and shuttle bus.
Shuttle refers to the land transportation service that transports passengers according to a fixed route, operates at a fixed time and stops at a fixed station.
6. Animation design services
Recognized animation enterprises provide animation script writing, image design, background design, animation design, lens splitting, animation production, shooting, line drawing, coloring, picture synthesis, dubbing, soundtrack, sound effect synthesis, editing, subtitle production, compression transcoding (for network animation and mobile phone animation format adaptation) and animation copyright transfer (including animation brand, image or content authorization) for animation product development.
7. Film screening service
8. Warehousing services
9. Handling services
10. Sending and receiving service
1 1. Cultural and sports services
12. Tangible movable property leasing service
(1) Operating lease services provided by tangible movable property acquired before the pilot reform of the camp.
(2) Incorporate the tangible movable property lease contract that has not been completed before the pilot reform of the camp.
13. Non-enterprise unit
General taxpayers in non-enterprise units can choose a simple tax method for intangible assets such as R&D and technical services, information technology services, forensic consulting services, sales technology, copyright, etc., and pay VAT at the rate of 3%. To provide the "technology transfer, technology development and related technical consultation and technical services" in Item (26) of Article 1 of the Provisions on the Transitional Policy of Changing Business Tax to VAT (Caishui [2065438+06] No.36), you can refer to the above provisions, choose a simple tax calculation method, and calculate and pay VAT at the rate of 3%.
14. Educational auxiliary services
Ordinary taxpayers who provide educational auxiliary services can choose the simple tax calculation method and pay VAT at the rate of 3%.
15. Financial services
(1) The head office of China Agricultural Development Bank and its branches can choose to apply the simple tax method to the interest income obtained by providing agricultural loans, and pay the value-added tax at the rate of 3%.
(2) Rural credit cooperatives, rural banks, rural mutual funds cooperatives, loan companies wholly sponsored by banking institutions, rural cooperative banks and rural commercial banks with legal entities at or below the county level may choose to apply the simple tax calculation method and pay the value-added tax at the rate of 3%.
(3) For the interest income obtained by providing loans to farmers, township enterprises and rural organizations by county branches under branches of provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning, and county branches under branches of Xinjiang Production and Construction Corps (also known as county branches), you can choose to apply the simple tax method and pay the value-added tax at the rate of 3%.
16. Selling biological products
When selling biological products, pharmaceutical trading enterprises belonging to the general taxpayer of value-added tax can choose a simple method to calculate and pay value-added tax according to the sales of biological products and the collection rate of 3%.
17. Selling biological products for animals
Veterinary pharmaceutical enterprises, which are general taxpayers of value-added tax, can choose a simple method to calculate and pay value-added tax according to the sales volume of veterinary biological products and the collection rate of 3%.
18. Selling photovoltaic power generation products
When a photovoltaic power generation project sells power products, it shall pay value-added tax in accordance with the provisions of the tax law, and the enterprises affiliated to State Grid Corporation can calculate and collect value-added tax according to the simple tax calculation method of value-added tax, and at the same time issue ordinary invoices; According to the tax law, you can enjoy the policy of exemption from value-added tax, and the enterprises affiliated to State Grid Corporation can directly issue ordinary invoices.
Legal basis;
Provisions on the pilot transition policy of changing business tax to value-added tax
The following items are exempt from value-added tax:
(1) Personal transfer of copyright.
(2) Individuals with disabilities provide taxable services.
(3) Airlines provide pesticide spraying service on airplanes.
(4) Pilot taxpayers provide technology transfer, technology development and related technical consultation and technical services.
Article 7 of the Provisional Regulations on Value-added Tax If the price of goods or taxable services sold by taxpayers is obviously low without justifiable reasons, the sales amount shall be verified by the competent tax authorities.
Article 9 If a taxpayer purchases goods or taxable services and obtains a VAT deduction certificate that does not conform to laws, administrative regulations or the relevant provisions of the competent tax authorities of the State Council, its input tax amount shall not be deducted from the output tax amount.