1. Small-scale taxpayers
According to the current tax law, small-scale taxpayers of value-added tax apply simple methods, and the general collection rate is 3% (except for selling and renting real estate).
2. Fixed business households temporarily go out to operate.
According to the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Issues Concerning the Management of Special VAT Invoices for Temporary Outgoing Operation of Fixed Business (Guo Shui Fa [1995] No.87) and Announcement No.36 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) (20 14), the fixed business that sells goods temporarily in other provinces and cities (referring to general VAT taxpayers) must show the Tax Management of Outgoing Operation to the local tax authorities. For those who do not hold the Certificate of Tax Administration for Outgoing Business Activities, the tax authorities in the place of business shall collect taxes at the rate of 3%.
3. Auction income obtained by the auction house
According to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issues Related to the Collection of VAT and Business Tax on Auction Income Obtained by Auction Houses (Guo Shui Fa [1999] No.40) and People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2014 No.36), VAT is levied at a reduced rate of 3% on all the extra-price fees collected by auction houses for VAT taxable goods.
4. General taxpayers sell self-produced goods
According to the provisions in Item (3) of Article 2 of Caishui [2009] No.9 and Caishui [20 14] No.57, from July 20 1 4/day, ordinary taxpayers can choose to calculate and pay the value-added tax at the rate of 3% in a simple way:
(1) Power produced by small hydropower units at or below the county level. Small hydropower units refer to small hydropower units with installed capacity below 50,000 kilowatts (including 50,000 kilowatts) built by various investors.
(2) Sand, soil and stone used for building and producing building materials.
(3) Bricks, tiles and lime (excluding stickiness) continuously produced from self-dug sand, soil, stone or other minerals.
Solid bricks and tiles).
(4) Biological products made of microorganisms, microbial metabolites, animal toxins, human or animal blood or tissues.
(5) tap water.
(6) Commercial concrete (limited to cement concrete produced with cement as raw material).
5. General taxpayers sell non-self-produced goods.
According to Article 2 (4) of Caishui [2009] No.9 Document and Caishui [20 14] No.57 Document, from July 20 1 4/day, the general taxpayer will temporarily calculate and pay the value-added tax according to the simple method of 3% in any of the following circumstances:
(1) Goods consigned by consignment shops (including goods consigned by individual residents);
(2) Pawnshops sell dead objects;
(3) Duty-free goods retailed in duty-free shops approved by authorized departments in the State Council or the State Council.
6. General taxpayers sell non-self-produced tap water.
According to Article 3 of Caishui [2009] No.9 Document and Caishui [20 14] No.57 Document, since July 20 1 4/day, tap water companies belonging to general taxpayers will be levied in a simple way with a tax rate of 3%, and the VAT indicated on the VAT deduction certificate for purchasing tap water will not be deducted.
7. General taxpayers supply blood for non-clinical use.
According to the Reply of State Taxation Administration of The People's Republic of China on Value-added Tax Policy for Non-clinical Blood Supply (Guoshuihan [2009] No.456) and State Taxation Administration of The People's Republic of China Announcement No.2014 No.36, the tax payable for the sale of non-clinical human blood by apheresis plasma stations belonging to general VAT taxpayers can be calculated by simple method, and the tax rate is 3%. However, the input tax can also be deducted from the output tax for special invoices, and the tax payable can be calculated according to the applicable VAT rate.
8. Pharmaceutical trading enterprises sell biological products
According to the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Value-added Tax on the Sale of Biological Products by Pharmaceutical Trading Enterprises (State Taxation Administration of The People's Republic of China Announcement No.20 12), pharmaceutical trading enterprises that are general taxpayers of value-added tax can choose to calculate and pay the value-added tax according to the simple method of biological product sales and 3% collection rate from July12. Pharmaceutical trading enterprises refer to pharmaceutical wholesale enterprises and pharmaceutical retail enterprises that have obtained the Pharmaceutical Trading License issued by the (food) drug supervision and administration department and are allowed to engage in the business of biological products.
At the same time, the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on the Value-added Tax on the Sale of Veterinary Biological Products by Veterinary Pharmaceutical Trading Enterprises (Announcement No.8 of State Taxation Administration of The People's Republic of China No.20 16) also clearly stipulates that from April 20 1 6, veterinary pharmaceutical trading enterprises belonging to general VAT taxpayers can choose a simple method to calculate and pay according to the sales of veterinary biological products and the collection rate of 3%. Veterinary drug business enterprises refer to wholesale and retail enterprises that have obtained veterinary drug business licenses issued by veterinary administrative departments and are allowed to engage in the business of veterinary biological products.
9. Fertilizer inventory sold by general taxpayers
According to the Supplementary Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Policy of Restoring VAT on Fertilizers (Cai Shui [20 15] No.97) issued by the Ministry of Finance, from September 20 1 5 to June 30, 20 16, the inventory fertilizers that ordinary taxpayers with VAT are allowed to sell are selected according to the simple taxation method. Chemical fertilizer inventory refers to the unsold chemical fertilizer produced or purchased by taxpayers before August 3 15.
10. Photovoltaic generators sell power products.
According to the document Announcement on Issues Related to Invoicing of Power Products for Distributed Photovoltaic Power Generation Projects purchased by State Grid Corporation (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.32 14), since July14, if power generation enterprises of photovoltaic power generation projects are required to pay VAT according to the provisions of the tax law, the enterprises affiliated to State Grid Corporation can calculate and collect VAT according to the simple taxation method of VAT.
1 1. Several projects of taxpayer's camp reform?
According to Circular No.36, ordinary taxpayers can choose to apply the simple tax calculation method if they have the following taxable behaviors.
(1) public transport services
Public transport services, including ferry, bus, subway, urban light rail, taxi, long-distance passenger transport and shuttle bus. Shuttle refers to the land transportation service that transports passengers according to a fixed route, operates at a fixed time and stops at a fixed station.
(2) Animation enterprises develop animation products.
Recognized animation enterprises provide animation script writing, image design, background design, animation design, lens splitting, animation production, shooting, line drawing, coloring, picture synthesis, dubbing, soundtrack, sound effect synthesis, editing, subtitle production, compression transcoding (for network animation and mobile phone animation format adaptation) and animation copyright transfer (including animation brand, image or content authorization) for animation product development.
The standards and procedures for the identification of animation enterprises and independent development and production of animation products shall be implemented in accordance with the Notice of State Taxation Administration of The People's Republic of China, Ministry of Culture and Ministry of Finance of People's Republic of China (PRC) on Printing and Distributing (Shi Wenfa [2008] No.51).
(three) film screening services, warehousing services, loading and unloading services, collection and distribution services and cultural and sports services.
(4) Operating lease services provided by tangible movable property acquired before the pilot reform of the camp.
(five) included in the tangible movable property lease contract that has not been completed before the pilot reform of the camp.
(6) General taxpayers can choose to apply the simple tax calculation method to the construction services provided by the contractor.
Providing construction services in the form of contractor refers to the construction services that the construction party collects labor, management fees or other expenses without purchasing the materials needed for the construction project or only purchasing auxiliary materials.
(7) General taxpayers can choose to apply the simple tax calculation method to the construction services provided by Party A. ..
A-supplied project refers to a construction project in which all or part of the equipment, materials and power are purchased by the project contractor.
(8) General taxpayers can choose to apply the simple tax calculation method to the construction services provided by old construction projects.
The old construction project refers to the construction project with the contract commencement date indicated in the construction permit before 2065438+April 30, 2006; Building construction permits has not been obtained, and the commencement date indicated in the construction project contract is before 2065438+April 30, 2006.
(9) General taxpayers of highway enterprises can choose to apply the simple tax calculation method to calculate the tax payable at a reduced rate of 3% when collecting vehicle tolls in expressway before the pilot.
Expressway, which started construction before the pilot, refers to expressway, where the contract commencement date indicated on the relevant construction permit certificate is before 2065438+April 30, 2006.
Risk warning
1. General taxpayers may choose to apply the simple tax calculation method when 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 occur, but once they choose, they may not change it within 36 months.
2. Simple tax calculation method shall be applied, and the input tax shall not be deducted.
The non-deductible input tax shall be calculated according to the following formula for taxpayers who apply the general tax method and the simple tax method and cannot divide the non-deductible input tax:
Non-deductible input tax amount = total input tax amount that cannot be divided in the current period × sales amount of taxable items in the current simple taxation method ÷ total sales amount in the current period.
The competent tax authorities may liquidate the non-deductible input tax according to the above formula and annual data.
3. If the general taxpayer provides construction services across counties (cities) and chooses to apply the simple tax calculation method, the tax payable shall be calculated at the rate of 3% based on the sales amount as the balance of the total price and extra-price expenses after deducting subcontracting.
4. Special VAT invoices can be issued for items calculated and paid according to the 3% simple tax calculation method, except that it is clearly stipulated that special VAT invoices shall not be issued externally.
Keywords: items collected by the 5% simple method
1. Sino-foreign cooperative oil (gas) field enterprises
According to Article 3 of the Decision of NPC Standing Committee on Provisional Regulations on the Application of Value-added Tax, Consumption Tax and Business Tax to Foreign-invested Enterprises and Foreign Enterprises (Guo Fa [1994] 10), the crude oil and natural gas mined by Chinese-foreign cooperative oil (gas) fields are subject to VAT at a reduced rate of 5%, and the input tax is not deducted when the VAT is levied.
2. VAT taxpayers sell real estate.
According to the provisions of Circular 36, taxpayers selling real estate can collect value-added tax in a simple way according to the following provisions.
(1) The general taxpayer sells the original real estate.
Ordinary taxpayers can choose to apply the simple tax calculation method when they sell their real estate before April 30, 2006. The sales amount is the original purchase price of the real estate or the balance after deducting all the price and out-of-price expenses from the pricing when acquiring the real estate, and the taxable amount is calculated at the tax rate of 5%. However, if the self-built real estate is sold before April 30, 2006+2065438, the value-added tax shall be calculated and paid according to the total price and extra-price expenses obtained.
(2) Real estate development enterprises sell real estate.
① General taxpayers of real estate development enterprises can choose to apply the simple tax calculation method and pay taxes at the rate of 5% when selling old real estate projects developed by themselves.
② Small-scale taxpayers of real estate development enterprises sell self-developed real estate projects at a tax rate of 5%.
(3) Small-scale taxpayers sell real estate
Small-scale taxpayers selling their acquired (excluding self-built) real estate (excluding houses purchased by individual industrial and commercial households and other individuals selling real estate) shall take the total price and extra-price expenses obtained minus the original purchase price of the real estate or the balance after pricing when acquiring the real estate as sales, and calculate the taxable amount at the tax rate of 5%. However, when small-scale taxpayers sell their self-built real estate, they should take the total price and extra-price expenses as the sales amount and calculate the tax payable at the tax rate of 5%.
(4) Other individuals sell real estate.
If other individuals sell their purchased (self-built) real estate (excluding their purchased houses), the tax payable shall be calculated at the tax rate of 5% with the sales amount as the balance after deducting the original purchase price of the real estate or the pricing when purchasing the real estate.
However, it is worth reminding that for Beijing, Shanghai, Guangzhou and Shenzhen, individuals who purchase houses for less than 2 years for external sales will pay VAT in full at the tax rate of 5%; Individuals who sell and buy non-ordinary houses for more than 2 years (including 2 years) shall pay VAT at the reduced rate of 5% according to the difference between sales income and purchase price; Individuals who purchase ordinary houses for more than 2 years (including 2 years) for external sales are exempt from value-added tax.
However, for other areas outside Beijing, Shanghai, Guangzhou and Shenzhen, if an individual sells a house that has been purchased for less than 2 years, he shall pay the value-added tax in full at the rate of 5%; Individuals who purchase houses for more than 2 years (including 2 years) for external sales shall be exempted from VAT.
3. Taxpayers rent real estate under the camp reform.
According to the provisions of Circular No.36, taxpayers can collect value-added tax in a simple way according to the following provisions.
(1) General taxpayer
Ordinary taxpayers can choose to lease the real estate they acquired before 2065438+April 30, 2006 by applying the simple tax calculation method, and calculate the tax payable at the tax rate of 5%.
(2) Small-scale taxpayers
Small-scale taxpayers who rent their real estate (excluding houses rented by individuals) shall calculate the tax payable at the tax rate of 5%.
(3) Other individuals
If other individuals rent the acquired real estate (excluding housing), the tax payable shall be calculated at the tax rate of 5%.