According to different calculation methods, the taxable amount divided into general tax methods refers to the balance of the current output tax after deducting the current input tax. The taxable amount of the simple tax calculation method refers to the value-added tax calculated according to the sales volume and the value-added tax collection rate, and cannot be deducted from the input tax. Calculation formula of tax payable: tax payable = sales volume × collection rate. Choose general taxpayers to pay taxes, and apply general tax calculation methods; However, small-scale taxpayers pay taxes in a simple way.

Second, analysis

General taxpayers may choose to apply the simple tax calculation method when they have certain taxable behaviors stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China, but once they choose, they may not change it within 36 months. Simple taxation method, also known as simple taxation, is a general taxpayer of value-added tax. Due to the particularity of the industry, it is impossible to obtain VAT input invoices for raw materials or goods, so the tax burden after VAT payable is too high according to the input-output method. Therefore, value-added tax is levied according to the simple tax rate of special industries.

3. What are the characteristics of the tax calculation method?

Small-scale taxpayers may apply to the tax authorities for issuing special VAT invoices for projects that are calculated and paid according to the 3% simple taxation method; Ordinary taxpayers who adopt the general taxation method can usually issue special invoices for value-added tax.

Fourth, summary.

The general tax calculation method uses the tax rate when calculating the price-tax separation, while the simple tax calculation method uses the collection rate when calculating the price-tax separation. The general taxation method calculates the output tax based on the sales amount, while the simple taxation method calculates the taxable amount based on the sales amount.