It cannot be directly deducted like the general tax calculation method.

1. Overview of the simplified tax calculation method

The simplified tax calculation method is a special tax calculation method in my country’s tax law. It is mainly applicable to small businesses in certain industries or under specific circumstances. Scale taxpayers. Its characteristic is that the tax calculation procedures are relatively simplified, making it convenient for taxpayers to handle tax. However, this simplification also brings with it some specific tax provisions, especially with regard to input tax credits.

2. Input tax deduction under the simplified tax calculation method

According to the tax law, the input tax deduction for taxpayers under the simplified tax calculation method is subject to certain restrictions. Specifically, since the simplified tax calculation method itself has simplified the tax calculation process, it is not as flexible as the general tax calculation method in terms of input tax deduction. Taxpayers with simplified tax calculation usually cannot directly deduct their input tax, but need to deal with it in a specific way stipulated in the tax law.

3. The relationship between simple tax calculation and input tax deduction

The relationship between the simple tax calculation method and input tax deduction is mainly reflected in the different provisions of the tax law on the two. superior. The simplified tax calculation method was established to simplify tax treatment, while the input tax deduction is a tax benefit established to reduce the tax burden on taxpayers. However, under the simplified tax calculation method, the enjoyment of this tax preference is subject to certain restrictions.

IV. Notes and Suggestions

For taxpayers who adopt the simplified tax calculation method, it is important to understand and comply with the provisions of the tax law on input tax deductions. At the same time, taxpayers should also reasonably choose tax calculation methods based on their own business conditions and tax laws to minimize tax risks and enjoy tax benefits.

In summary:

For taxpayers under the simplified tax calculation method, their input tax deductions are subject to specific restrictions in the tax law and cannot be directly deducted like the general tax calculation method. . Therefore, when taxpayers choose tax calculation methods, they should fully consider their own business conditions and tax risks, abide by the provisions of tax laws, and reasonably handle the issue of input tax deductions.

Legal basis:

"Value-Added Tax Law of the People's Republic of China"

Article 11 stipulates:

Small-scale When a taxpayer engages in taxable sales, the tax payable shall be calculated simply based on the sales volume and collection rate, and the input tax shall not be deducted. The formula for calculating the tax payable is: tax payable = sales × collection rate.