1. General tax calculation method

The general tax calculation method refers to the calculation of the tax payable by general taxpayers who engage in taxable activities. It refers to the current period’s output tax deducting the current period’s input. The balance after taxes.

Applicable entities:

General taxpayers

The value-added tax payable for the current period = the output tax for the current period - the input tax for the current period = sales for the current period (excluding value-added tax)

2. Simple tax calculation method

The simple tax calculation method, also known as simple collection, is a simple taxation method. It is a general taxpayer of value-added tax who cannot obtain raw materials or goods due to the particularity of the industry. Therefore, the tax burden after calculating the VAT payable according to the input and output method is too high. Therefore, VAT is levied at a simplified collection rate for special industries.

Applicable entities:

①Small-scale taxpayers;

②Specific circumstances of general taxpayers.

The amount of VAT payable in the current period = current sales (excluding VAT) × collection rate

Tips:

Small-scale taxpayers have taxable sales Behaviors are taxed using the simplified tax calculation method. However, general taxpayers who engage in taxable sales activities stipulated by the Ministry of Finance and the State Administration of Taxation can choose (some taxable sales activities must choose) to apply the simplified tax calculation method to calculate taxes.

3. Withholding tax calculation method

The withholding tax calculation method refers to the calculation method applicable to overseas entities or individuals that provide taxable services in the country and do not have any operating institutions in the country. tax method.

Applicable entities:

Withholding agent

If an overseas unit or individual engages in taxable activities within the country and does not have an operating institution within the country, it can purchase Fang is the withholding agent. Unless otherwise specified by the Ministry of Finance and the State Administration of Taxation.

The withholding agent calculates the amount of tax that should be withheld according to the prescribed formula and the applicable tax rate:

The amount of tax that should be withheld = the price paid by the recipient ÷ (1 + tax rate) × tax rate