Simple collection, that is, simple taxation, 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. The following is a simple written application report compiled by the application website, hoping to help you.
Written application report for simple collection (1) XXXXXX State Taxation Bureau:
According to the Notice of the Ministry of Finance and the Ministry of Finance of the People's Republic of China on Comprehensively Promoting the Pilot Project of Changing Business Tax to Value-added Tax (Caishui No.201636), general taxpayers can choose to apply the simple tax calculation method to the construction services provided by old construction projects. Our company started construction on XX, XX, XX, in line with the provisions of the document (Caishui No.201636). Due to business needs, we now apply to your bureau for simple collection of value-added tax by ordinary taxpayers. I hope you can approve!
Applicant: XXXXXXXXXXXX Co., Ltd.
XXXX，XXXX，XX，XX
Simple collection of written application report (II) I. Description of matters
This Guide is applicable to the application of general VAT taxpayers to the competent tax authorities for collecting VAT by simple taxation method, and the competent tax authorities shall confirm whether the taxpayers meet the requirements according to the business scope and relevant materials provided by the taxpayers.
Second, the basis for handling
Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Several Issues Concerning the National Implementation of VAT Transformation Reform (Caishui [2008] 170), Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on the Application of Low VAT Rate and Simple VAT Collection Policy for Some Goods (Caishui [2009] No.9), Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Simple Collection and Management of Value-added Tax (Guo Shui Han [2000] Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance on Incorporating Railway Transportation and Postal Services into the Pilot Project of Changing Business Tax to Value-added Tax (Caishui [20 13] 106), Announcement of State Taxation Administration of The People's Republic of China on Value-added Tax Issues Concerning the Sale of Biological Products by Pharmaceutical Trading Enterprises (State Taxation Administration of The People's Republic of China Announcement 20/KLOC-0
Iii. Handling conditions
1. The taxpayer's registration status is normal;
2. The application materials are complete;
3. Comply with the relevant provisions of Caishui [2008] 170, Caishui [2009]9, Guoshuihan [2009]90, Caishui [2065 438+03] 106 and People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.20.
Fourth, the processing cycle.
5 working days from the date of acceptance.
Verb (abbreviation of verb) application materials
1. To apply for all matters, you need to fill in the simple collection and approval form for general taxpayers;
2. Apply for the following ten items, and provide valid certification materials and approval documents for engaging in relevant business:
1) Power produced by small hydropower units at or below the county level
(two) sand, soil and stone used for construction and production of building materials.
(3) Bricks, tiles and lime continuously produced from self-dug sand, soil, stone or other minerals.
4) Biological products made of microorganisms, microbial metabolites, animal toxins, human or animal blood or tissues.
5) The general taxpayer sells self-produced tap water, and the general taxpayer water company sells tap water.
6) Commercial concrete (limited to cement concrete produced with cement as raw material)
7) Consignment shops sell consignment items (including items consigned by individual residents).
8) The pawnbroker sells dead goods.
9) General taxpayers provide public transport services (including ferry, bus, rail transit, taxi, long-distance passenger transport and shuttle bus).
10) was recognized as a general taxpayer among the pilot taxpayers of animation enterprises.
3. apply? Pharmaceutical enterprises belonging to general VAT taxpayers sell biological products? Matters, provide the following information:
1) drug business license (issued by the food and drug supervision and administration department.
2) biological products sales contract and invoice
3) serial number or approval number of biological products
4. apply? Second-hand business units sell second-hand goods? And then what? Ordinary taxpayers sell their used fixed assets without deducting input tax? Matters, provide the following information:
1) A ledger that records the original value and depreciation of commodities and fixed assets or an invoice for purchasing fixed assets and commodities.
2) Fixed assets and second-hand goods sales invoices
5. apply? Operating lease services provided by ordinary taxpayers among the pilot taxpayers with tangible movable property purchased or made by themselves before the pilot implementation as the subject matter? Matters, provide a list of leased subject matter assets that apply for enjoying the policy of operating and leasing old equipment.
Written application report for simple collection (3) (1) Taxpayers should follow the following policies when selling used goods:
1. General taxpayers who sell their used fixed assets and non-deductible input tax as stipulated in Article 10 of the Regulations shall be subject to a simple method to collect VAT at a rate of 4%. General taxpayers sell other fixed assets they have used in accordance with the Notice of the Ministry of Finance, People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Several Issues Concerning the Implementation of Value-added Tax Reform in China (Caishui [2008] 170).
The provisions of Article 4 shall be implemented.
General taxpayers selling goods other than their used fixed assets shall be subject to VAT at the applicable tax rate.
2. Small-scale taxpayers (except other individuals, the same below) sell their used fixed assets, and the value-added tax is levied at a reduced rate of 2%.
Small-scale taxpayers selling old goods other than their fixed assets are subject to VAT at the rate of 3%.
(2) Taxpayers sell second-hand goods, and simply collect VAT at the rate of 4%. 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.
(3) General taxpayers who sell the following self-produced goods can choose to calculate and pay the value-added tax at the rate of 6% according to the simple method:
1. Power produced by small hydropower units at and below the county level. Small hydropower units refer to small hydropower units with installed capacity below 50,000 kilowatts (including 50,000 kilowatts) built by various investors.
2. Sand, soil and stones used for building and producing building materials.
3. Bricks, tiles and lime continuously produced by digging sand, soil, stone or other minerals (except clay solid bricks and tiles).
4. Biological products made of microorganisms, microbial metabolites, animal toxins, human or animal blood or tissues.
5. Tap water.
Commercial concrete (limited to cement concrete produced with cement as raw material). After the general taxpayer chooses the simple method to calculate and pay the value-added tax, it may not be changed within 36 months.
(four) the general taxpayer selling goods, in any of the following circumstances, temporarily according to the simple method to calculate and pay 4% value-added tax:
1. Consignment stores sell consignment items (including items consigned by individual residents);
2. The pawnbroker sells dead goods;
3. Duty-free goods retail in duty-free shops approved by authorized departments in the State Council or the State Council.
(5) For tap water sold by tap water companies belonging to general taxpayers, 6% value-added tax shall be levied in a simple way, and the value-added tax indicated on the VAT deduction certificate for purchasing tap water shall not be deducted.
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