Prepaid value-added tax for simple taxation is a comprehensive taxation method, which belongs to the constitution. Taxpayers can choose to use this method to reduce their tax burden when selling goods or providing taxable services. Prepayment of value-added tax for simple tax not only simplifies the accounting of enterprises, but also improves the management efficiency and reduces the work pressure of tax departments. At present, when taxpayers sell goods and provide taxable services, they need to make a simple calculation according to the tax rate of 3%, and then compare it with the prepaid tax at the end of the month, and finally pay taxes. To put it simply, taxpayers selling goods or providing services does not exceed 6,543,800 yuan, which can be calculated at the tax rate of 3%, without using the conventional VAT calculation method. It is worth noting that taxpayers who choose simple tax calculation and prepaid value-added tax methods must invoice within the prepaid tax amount, that is, these taxpayers must invoice their income from selling goods or providing taxable services.
Which taxpayers apply simple taxation to prepay VAT? Prepaid value-added tax for simple taxation is applicable to small-scale taxpayers, that is, enterprises that sell goods or provide taxable services not exceeding 6,543,800 yuan. If the enterprise's sales or taxable services amount exceeds 6,543,800 yuan+0,000 yuan, the method of simple tax calculation and prepayment of value-added tax cannot be selected.
As a comprehensive taxation method, simple tax prepaid value-added tax can reduce the tax burden of small-scale taxpayers and provide better ways and means for tax management. Taxpayers should pay attention to the fact that when using the simple advance payment method of value-added tax, they must abide by the relevant regulations and requirements to ensure that the business activities of enterprises comply with the provisions of laws and regulations.
Legal basis:
"Provisional Regulations on Value-added Tax in People's Republic of China (PRC)" Article 42 If the taxable sales of small-scale taxpayers do not exceed 654.38+10,000 yuan, the value-added tax can be levied at 3% of the sales before the tax rate is uniformly adjusted.