Income should be filled in the fifth line of the VAT tax return "Sales of goods are taxed in a simple way"; "Taxable amount calculated by simple collection method" in line 2 1 of the VAT tax declaration form shall be filled with the tax amount.

General taxpayers in the construction industry choose simple tax calculation. Article 18 of the Pilot Implementation Measures for Changing Business Tax to VAT applies the general tax calculation method to general taxpayers. 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.