The simplified tax calculation does not include output tax. The simplified tax calculation method is one of the VAT calculation methods. It refers to a tax calculation method that calculates the tax amount based on sales volume and VAT collection rate, and does not allow input tax to be deducted. The accounting entries for simple tax calculation are: When the enterprise obtains income, it borrows: Bank deposits and other loans: Main business income tax payable - simple tax calculation.

The simplified tax calculation method is one of the calculation methods of value-added tax. It refers to a tax calculation method that calculates taxes based on sales volume and VAT collection rate, without deducting input tax. The accounting entries for simple tax calculation are: when the enterprise obtains income: debit: bank deposits, etc., loan: main business income, tax payable - simple tax calculation. Simple tax calculation is because special industries cannot obtain or deduct the input tax of special VAT invoices, so they use simple tax calculation methods to collect VAT. Small-scale taxpayers adopt simple tax calculation methods.

1. General taxpayers who provide specific taxable services specified by the Ministry of Finance and the State Administration of Taxation "can" choose to apply the simplified tax calculation method to calculate taxes, but once chosen, it cannot be changed within 36 months. When taxpayers use the simplified tax calculation method to calculate and pay VAT, they are not allowed to deduct input tax. Ordinary taxpayers can choose to apply the simplified tax calculation method for the following taxable activities: public transportation services. Movie screening services, warehousing services, loading and unloading services, shipping and receiving services and cultural and sports services. Recognized animation companies provide animation script writing, image design, background design, animation design, image segmentation, animation production, shooting, line drawing, color grading, picture synthesis, dubbing, music, sound effects synthesis, editing, subtitle production, compression and conversion Code services are used for the development of animation products and the transfer of animation copyrights in China.

2. Operating leasing services provided for tangible personal property acquired before the date of inclusion in the pilot program for replacing business tax with value-added tax. Lease contracts for tangible personal property signed before the date of inclusion in the VAT-to-VAT pilot program. Output value-added tax refers to the value-added tax calculated and levied on the purchaser based on the sales amount and the applicable tax rate when the value-added tax taxpayer sells goods, processing, repair and repair services, labor services, intangible assets or real estate. It is a link in the financial process. There are two ways to calculate output tax, including tax and excluding tax.

3. Output tax calculation formula: current output tax = current sales volume × applicable tax rate. For example, a steel company sells a batch of steel products to a machinery company. The ex-factory price is RMB 10 million (excluding tax). The applicable value-added tax rate is 16%. The output tax levied by the steel company to the machinery company is calculated as follows: Sales tax Item tax = 10 million yuan )Sales × tax rate output tax = (tax included) sales / (1 + tax rate) × tax rate amount determines the calculation of general sales.

4. Current sales include all prices and additional price expenses obtained by VAT taxpayers from buyers for the current sales of goods and taxable services. Specifically, taxable sales include the following: the total price of the sale of goods or the provision of taxable services derived from the buyer, and various additional prices charged to the buyer. Specifically include: handling fees, subsidies, funds, fund-raising fees, profit returns, incentive fees, liquidated damages, deferred payment interest, packaging fees, packaging material rental fees, reserve fees, quality fees, transportation fees, collection and advance payment, Except as otherwise provided by the state. However, the following items are not included: Consumption tax collected and paid for the commissioned processing of consumer goods subject to consumption tax. Prepaid transportation expenses that meet the following conditions at the same time: The transportation department invoices the transportation expenses to the buyer and the taxpayer transfers the invoice to the buyer.