The small-scale taxpayer's VAT collection rate is 3%, and the reason why the input tax cannot be deducted is also very simple, as follows:

1. There are a large number of small-scale taxpayers, but the business scale is generally small and the accounting is not perfect, so the simple collection method is implemented;

2. At present, tax control by votes is implemented in China, but this is actually a compromise. In the daily business activities of small-scale taxpayers, it is difficult to uniformly manage them according to ordinary taxpayers. There are preferential policies for small-scale taxpayers, and the tax burden is acceptable after calculation.