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Can ordinary taxpayers who sell electric bicycles simply levy them?
Of course. Official website, the tax bureau and ordinary taxpayers can collect VAT in a simple way, but the input tax cannot be deducted at this time. Simple collection is the general taxpayer of value-added tax. Due to the particularity of the industry, raw materials or goods can not obtain VAT input invoices, so the tax burden is too high after calculating the VAT taxable amount according to the input-output method. Therefore, the simple rate of VAT collection is adopted for special industries.