It is possible to involve simple collection. You can look at 18, 19, and 20 in the 3% section below.

There is no difference whether the simple tax is 3% or 5% because input tax cannot be deducted.

Collection rate: 3%,

1. Electricity produced by small hydropower units at or below the county level,

2. Construction and production buildings Sand, soil, and stone used as materials,

3. Bricks, tiles, and lime continuously produced from sand, soil, stone, or other minerals quarried by oneself (excluding clay solid bricks and tiles),

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4. Biological products made from microorganisms, microbial metabolites, animal toxins, human or animal blood or tissues,

5. Tap water,

6. All prices and extra-price fees collected from the buyer for the auction house entrusted to auction VAT taxable goods,

7. Commercial concrete (limited to cement concrete produced with cement as raw material),

8. Consignment stores sell consigned items,

9. Pawn shops sell dead items,

10. Apheresis stations sell non-clinical human blood,

11. Duty-free goods retailed in duty-free stores approved by the State Council or the authority authorized by the State Council,

12. Pharmaceutical business enterprises (obtaining the "Pharmaceutical Business License" issued by the food and drug regulatory authorities) Pharmaceutical wholesale and retail enterprises engaged in the business of biological products) sell biological products. Veterinary drug business enterprises (veterinary drug wholesale and retail enterprises that have obtained the "Veterinary Drug Business License" issued by the veterinary administrative department and are allowed to engage in the business of veterinary biological products) sell veterinary biological products.

13. General taxpayers provide public transportation services, including ferry, bus, subway, urban light rail, taxi, long-distance passenger transport, and shuttle bus,

14 , General taxpayers provide movie screening services, warehousing services, loading and unloading services, collection and delivery services, and cultural and sports services.

15. Provided with tangible movable property acquired before the date of inclusion in the VAT-to-VAT pilot program as the subject matter Operating leasing services,

16. Tangible movable property leasing contracts signed before the date of inclusion in the tax-to-VAT pilot program, but not yet completed,

17. Recognized animation companies developing animation products Provided animation script compilation, image design, background design, animation design, storyboarding, animation production, filming, tracing, coloring, screen synthesis, dubbing, soundtrack, sound effects synthesis, editing, subtitle production, compression and transcoding (for the Internet) Animation, mobile animation format adaptation) services, and the transfer of animation copyrights within the country (including the authorization and sub-authorization of animation brands, images or content),

18. Construction provided by general taxpayers in the form of clearing contracts Services (construction services in which the construction party does not purchase materials required for the construction project or only purchases auxiliary materials, and only charges labor fees, management fees or other fees),

19. General taxpayers provide for Project A Construction services (a supply project refers to a construction project in which all or part of the equipment, materials, and power are purchased by the project contractor),

20. Construction services (construction services) provided by general taxpayers for old construction projects Projects whose license or construction contract start date is before April 30, 2016),

21. General taxpayers in highway operating enterprises collect construction permit certificates whose contract start date is in 2016 Vehicle tolls for highways started before April 30, 2016,

Collection rate: 5%,

1. General taxpayers sold their goods before April 30, 2016 (excluding For self-built) real estate, you can choose to apply the simplified tax calculation method, and the sales amount is the balance after deducting the original purchase price of the real estate or the price when acquiring the real estate from the total price and extra-price expenses.

2. General taxpayers who sell real estate they built before April 30, 2016 can choose to apply the simplified tax calculation method, and use the entire price and extra-price expenses as the sales amount.

3. Small-scale When a taxpayer sells real estate acquired (excluding self-built) (excluding houses sold and purchased by individual industrial and commercial households and other personal sold real estate), the original purchase price of the real estate or the acquisition of the real estate shall be deducted from the full price and extra-price expenses. The balance after valuation is the sales amount.

4. When a small-scale taxpayer sells its self-built real estate, the total price and extra-price expenses obtained shall be the sales amount.

5. General taxpayers in real estate development enterprises, selling old real estate projects developed by themselves,

6. Small-scale taxpayers in real estate development enterprises, selling self-developed real estate projects,

7. If individual industrial and commercial households and individuals within the pilot period sell housing purchased less than 2 years ago, they must pay full value-added tax.

8. Beijing, Shanghai, Guangzhou and Shenzhen In urban areas, if individual industrial and commercial households and individuals within the pilot period purchase non-ordinary housing for more than 2 years (including 2 years) and sell it to external parties, the difference between the sales amount and the purchase price shall pay value-added tax.

9 . When other individuals sell real estate (excluding self-built) that they have acquired (excluding the houses they purchased), the balance of the total price and extra-price expenses obtained minus the original purchase price of the real estate or the price when acquiring the real estate shall be the sales amount. Amount,

10. General taxpayers rent out real estate acquired before April 30, 2016.

11. Small-scale taxpayers rent out real estate acquired (excluding personal rental housing) ),

12. Other individuals rent out the real estate they acquired (excluding housing).

Tax rate: 3%/reduced mortgage rate 2%,

1. Used goods.

2. Former general VAT taxpayers who sell fixed assets purchased or self-made before December 31, 2008 (taxpayers who have been included in the pilot program to expand the scope of VAT deduction before December 31, 2008, Selling used fixed assets purchased or made before the pilot program to expand the scope of value-added tax deduction in the region).

3. The sales of fixed assets by the original VAT general taxpayer that is subject to the general tax calculation method cannot be deducted and the input is not deducted.

4. The former general VAT taxpayer engages in the taxable behavior of collecting VAT according to the simplified method, sells fixed assets for which the input tax cannot be deducted according to regulations and the input tax is not deducted; or purchases or makes fixed assets It is a small-scale taxpayer at the time, and then sells the fixed assets after being recognized as a general taxpayer.

5. General taxpayers sell fixed assets that they have used and acquired before the date of inclusion in the pilot program of replacing business tax with VAT.

The regulations are based on Caishui [2009] No. 9, State Administration of Taxation Announcement No. 20 of 2012, State Administration of Taxation Announcement No. 1 of 2012, and the Ministry of Finance and the State Administration of Taxation’s Policies on Simplified Value-Added Tax Collection Rates Notice" (Caishui [2014] No. 57), State Administration of Taxation Announcement [2016] No. 8, State Administration of Taxation Announcement 2014 No. 36, Caishui [2016] No. 36.