If you encounter such a problem in the future, you should handle it according to the following documents.

According to the Announcement of State Taxation Administration of The People's Republic of China on Issues Related to Degenerate VAT Collection Rate, State Taxation Administration of The People's Republic of China Announcement No.36 (20 14):

V. Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issues Related to Value-added Tax of Fixed Assets Used by General Taxpayers (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2012). 1) "It can be halved at the rate of 4% in a simple way" is changed to "It can be halved at the rate of 3% in a simple way".

Six, taxpayers apply the simple method of 3% tax rate at a reduced rate of 2% VAT policy, according to the following formula to determine the sales volume and tax payable:

Sales = sales including tax /( 1+3%)

Taxable amount = sales ×2%

Item (1) of Article 4 of the Notice of State Taxation Administration of The People's Republic of China on Issues Concerning the Administration of Simple Collection Policy of Value-added Tax (Guo Shui Fa [2009] No.90) shall be abolished.

VII. This announcement shall come into force on July 65438, 20 1 year.