Legal analysis: Small-scale simple collection means that small-scale taxpayers collect value-added tax according to the simple collection rate. 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. Small-scale taxpayers refer to value-added tax taxpayers whose annual sales are lower than the prescribed standards, their accounting is not perfect, and they can't submit relevant tax information as required.

Legal basis: Measures for the Administration of the Collection of Small-scale VAT Taxpayers

Article 3 Small-scale enterprises with annual taxable sales not exceeding the standard (enterprises and enterprise units not exceeding the standard) have sound account books, can accurately calculate and provide output tax and input tax, and can submit relevant tax information in accordance with regulations. Upon application by an enterprise, the tax authorities may identify it as a general taxpayer.

Article 5 Small-scale taxpayers shall collect value-added tax in a simple way, and the calculation formula of tax payable is: tax payable = taxable sales × collection rate. In the above formula, the levy rate is 3%.

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The above answer is only for the current information combined with my understanding of the law, please refer carefully!

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