1, applicable subjects are different, general tax calculation is applicable to general taxpayers, simple tax calculation is mainly applicable to small-scale taxpayers, and some general taxpayers under special circumstances;
2. If the applicable tax rate or collection rate is different, the general tax rate shall apply and the simple tax rate shall apply;
3. Whether the input tax is allowed to be deducted is different. Input tax is allowed to be deducted from general taxes, but not from simple taxes.
Question 2: What does the simple tax calculation method mean? The 50-point simple tax calculation method refers to the value-added tax calculated according to the sales volume and the value-added tax collection rate, and the input tax cannot be deducted. Calculation formula of tax payable: tax payable = sales volume × collection rate. Small-scale taxpayers apply the simple tax calculation method for taxable behavior, while ordinary taxpayers can choose to apply the simple tax calculation method for specific taxable behavior stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.
Measures for the implementation of the pilot reform of business tax to value-added tax
Section 3 Simple Tax Calculation Method
Article 34 The taxable amount of the simple tax calculation method refers to the value-added tax calculated according to the sales volume and the rate of value-added tax collection, and the input tax shall not be deducted. Calculation formula of tax payable:
Taxable amount = sales × collection rate
Article 35 The sales amount of the simple tax method does not include the taxable amount. 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 = sales including tax ÷( 1+ collection rate)
Article 36 Where a taxpayer applies the simple tax calculation method, the sales returned to the buyer due to sales discount, suspension or return shall be deducted from the current sales. If the tax is overpaid due to the balance after deducting the current sales, it can be deducted from the future tax payable.
Question 3: What is a simple tax calculation method? Simple tax calculation method: small-scale taxpayers selling goods and providing taxable services can calculate the tax payable according to the sales volume and the collection rate, and cannot deduct the input tax at the same time. The calculation formula of tax payable is: tax payable = sales volume × collection rate.
Question 4: What does it mean to choose a simple tax system in the reform of the camp? 1. General taxpayers in the construction industry who have increased their business tax can issue special VAT tickets by simple taxation. 2. DocumentNo. 2065438+36, which fully implements the reform of the camp, stipulates that if the simple tax calculation method is applied to the construction services provided by the pilot taxpayers, the sales amount shall be the balance of the total price obtained and the extra-price expenses after deducting the subcontracting money. General taxpayers can use the following three ways to conduct simple tax calculation (1); (2) Materials provided by Party A; (3) Old projects before May 1. If the tax is paid by the simple tax calculation method, the collection rate is 3%, and a special VAT ticket can be issued. Small-scale taxpayers need to be issued by the tax bureau, and ordinary taxpayers need to issue them themselves. 3. According to the provisions of the tax law, special invoices for value-added tax may not be issued for simple collection: (1) General taxpayers who sell their used fixed assets are not allowed to issue special invoices for value-added tax if the policy of 3% minus 2% is applied. (two) small-scale taxpayers sell their used fixed assets, the tax authorities shall not issue special invoices for value-added tax. (3) Taxpayers selling secondhand goods shall not issue invoices by themselves or by the tax authorities.
Question 5: What does (general taxpayer) mean? What do you mean by ordinary taxpayers? General taxpayers refer to enterprises and business units whose annual value-added tax sales (hereinafter referred to as annual taxable sales) exceed the standard of small-scale taxpayers stipulated by the Ministry of Finance.
The characteristic of ordinary taxpayers is that the input tax of value-added tax can be deducted from the output tax.
That is, when purchasing goods, the total price tax/1.17 *17% = value-added tax (input tax).
When selling goods, the total price tax/1.17 *17% = value-added tax (output tax).
Output tax-input tax = VAT payable
General taxpayers require sound accounting and accurate tax information. The so-called sound accounting refers to the ability to set up account books in accordance with the unified national accounting system and conduct accounting according to legal and effective vouchers.
General taxpayers also require that taxpayers engaged in the production of goods or providing taxable services, as well as taxpayers mainly engaged in the production of goods or providing taxable services and concurrently engaged in the wholesale or retail of goods, declare annual VAT sales (hereinafter referred to as taxable sales) of more than 500,000 yuan; Taxpayers other than those specified in the preceding paragraph have an annual taxable sales of 800,000 yuan.
Question 6: What are the two calculation methods of VAT? Answer: The taxation methods of VAT include general taxation methods and simple taxation methods.
Taxable services provided by general taxpayers are subject to general taxation methods. General taxpayers can choose to apply the simple tax calculation method when providing specific taxable services stipulated by People's Republic of China (PRC) Finance Valve and State Taxation Administration of The People's Republic of China, but once they choose, they cannot change it within 36 months.
Simple taxation method is applicable to small-scale taxpayers providing taxable services.
Question 7: What do ordinary taxpayers mean by deduction? Deduction is the general value-added tax deduction in China. VAT deduction: tax payable = output tax-input tax. Deductible items are allowed to be deducted from pre-tax profits. To understand this problem, you have to understand what value-added tax is. China began to reform the tax system from 1994, and implemented the value-added tax system. Enterprises selling goods and taxable services must pay taxes according to certain tax rates, including 17%, 13% and 6%. The other party will also issue you a special VAT invoice for the purchased goods (but you must be a general taxpayer). The input tax marked on this invoice means that you can deduct the output tax of value-added tax payable in the current period, and the output tax MINUS the input tax is equal to the value-added tax payable in the current period. This is deduction. Value-added tax is an extra-price tax.
Question 8: What is the simple calculation method of VAT? A: The simple tax calculation method refers to the calculation and payment of VAT according to the sales volume and VAT collection rate, and the input tax cannot be deducted. The calculation formula of tax payable is: tax payable = sales volume × collection rate.
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).
The collection rate of small-scale taxpayers is 3%.
Question 9: What do ordinary taxpayers mean by simple collection? Simple collection is the general taxpayer of value-added tax. Due to the particularity of the industry, it is impossible to obtain the VAT input invoice of raw materials or goods, and the tax burden is too high after calculating the VAT payable according to the input-output method. Therefore, VAT is levied on special industries according to the simple collection rate.
In the process of VAT collection, ordinary taxpayers are bound by fixed tax rates (17%, 13%, 1 1%, 6%), and different taxpayers in the same industry have different business models, which leads to different tax burdens and affects the principle of fair competition among enterprises. In practical work, some enterprises do not deduct enough items, resulting in a higher tax rate than the tax burden of the same industry. Considering the need to reduce the tax burden of taxpayers, eligible general taxpayers can choose a simple tax calculation method according to relevant regulations. For enterprises that cannot provide deductible input, simple collection is actually a tax preference.
I. 3% levy rate project
1. Ordinary taxpayers among the pilot taxpayers can choose public transport services (including ferry, bus passenger transport, rail transit and taxi) to calculate and pay VAT according to the simple tax calculation method.
2. Ordinary taxpayers among the pilot taxpayers can choose to apply the simple tax method to calculate and pay the value-added tax during the pilot period for the operating lease services provided by tangible movable property purchased or made by themselves before the pilot implementation.
3. Determine the general taxpayer who is the pilot taxpayer of animation enterprises, and provide animation script writing, image design, background design, animation design, lens segmentation, 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) services for animation product development. As well as the transfer of animation copyright in China (including the authorization and re-authorization of animation brand, image or content), from the date of pilot implementation to 20 12 12 3 1 day, you can choose to apply the simple tax calculation method to calculate and pay VAT.
Taxpayers need to be reminded that this expansion of the simple tax calculation method is only a policy transition, and the selection period of animation enterprises is 201210/0/0/0/0/212.
4. 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%.
Pharmaceutical trading enterprises refer to pharmaceutical wholesale enterprises and pharmaceutical retail enterprises that have obtained the Pharmaceutical Trading License issued by the (food) drug supervision and administration department and are allowed to engage in the business of biological products.
Two. 4% levy rate project
5. Ordinary taxpayers who sell the fixed assets that they have used, which are not allowed to deduct the input tax as stipulated in Article 10 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC), shall be subject to the simple method of halving the value-added tax at the tax rate of 4%.
6. Taxpayers who purchase or make their own fixed assets are small-scale taxpayers. After being identified as general taxpayers, they can sell the fixed assets, and the value-added tax can be simply levied at the rate of 4%.
7. VAT ordinary taxpayers sell fixed assets that cannot be deducted and the input tax is not deducted according to the regulations, and the simple method is applied to levy VAT, and the tax rate is 4%.
8. For ordinary taxpayers selling second-hand goods, VAT is levied at the rate of 4% according to the simple method.
Second-hand goods refer to goods with partial use value (including second-hand cars, second-hand motorcycles and second-hand yachts) that enter the secondary circulation, but do not include articles for personal use.
9. General taxpayers in consignment shops sell consignment goods (including goods consigned by individual residents) on a commission basis, and temporarily calculate and pay VAT at the rate of 4% according to the simple method.
10. The general taxpayer in the pawnbroker temporarily pays 4% value-added tax by simple method.
1 1. For the duty-free goods retail by general taxpayers in duty-free shops approved by authorized authorities in the State Council or the State Council, 4% value-added tax shall be calculated and paid temporarily according to the simplified method.
Goods imported from duty-free shops are exempt from customs duties and import value-added tax. The domestic sales link is taxed, because the import link is tax-free, and the input tax cannot be obtained, so it cannot be calculated according to the general tax calculation method. Therefore, a simple method is adopted to levy VAT at the rate of 4%.
12. The general taxpayer of the auction house entrusts the auction of VAT taxable goods, and the total price and other expenses charged to the buyer are subject to VAT at the rate of 4%.
Three. 6% levy rate project
13 small hydropower units at or below the county level I >>
Question 10: What does simple collection mean for ordinary taxpayers? The construction industry will increase the income of ordinary taxpayers. The simple way of collection is to pay the value-added tax at the rate of 3% when calculating the value-added tax payable.
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): Annex 2:
(7) Construction services.
1. General taxpayers can choose to apply the simple tax calculation method to the construction services provided by the contractor.
Providing construction services in the form of contractor refers to the construction services that the construction party collects labor, management fees or other expenses without purchasing the materials needed for the construction project or only purchasing auxiliary materials.
2. Ordinary taxpayers can choose to apply the simple tax calculation method to the construction services provided by Party A for this project.
A-supplied project refers to a construction project in which all or part of the equipment, materials and power are purchased by the project contractor.
3. Ordinary taxpayers can choose to apply the simple tax calculation method to the construction services provided by old construction projects.
Old building projects refer to:
(1)20 16 The construction project with the contract commencement date indicated in the construction permit before April 30th;
(2) A construction project that has not obtained building construction permits before April 30, 2065438+06, and the commencement date is indicated in the construction project contract.
5. If the general taxpayer provides construction services across counties (cities) and chooses to apply the simple tax calculation method, the tax payable shall be calculated at the rate of 3% based on the sales amount as the balance of the total price and extra-price expenses after deducting subcontracting.