What is the difference between general taxation and simple taxation?
1, tax rate difference. General tax rates are 6%, 1 1%, 17%, etc. The tax rate of simple taxation is generally 3%, and some industries also have a tax rate of 5%;
2. Scope of application. General taxation applies to taxable services provided by general taxpayers; Simple tax calculation is applicable to taxable services provided by small-scale taxpayers;
3. Button or not. General tax can usually be deducted from the input tax; Simple tax calculation shall not deduct the input tax;
4. Whether to issue special tickets. General taxation can usually issue special invoices for value-added tax; Simple taxation shall not issue special invoices for value-added tax unless it is expressly stipulated.
You can choose the taxable behavior of 3% levy rate.
1, expressway toll
General taxpayers of highway operating enterprises can choose to apply the simple tax calculation method and calculate the tax payable at a reduced rate of 3% when collecting the tolls of expressway vehicles that have started before the pilot (the contract commencement date indicated on the relevant construction permit certificate is before 2065438+April 30, 2006).
2. Construction services
(1) For the construction services provided by the contractor, the sales amount is the balance of the total price and extra-price expenses after deducting the subcontract, and the taxable amount shall be calculated according to the simple tax calculation method.
(2) For the construction services provided by Party A for the project, the sales amount is the balance of the total price and extra-price expenses after deducting subcontracting, and the tax payable shall be calculated according to the simple tax calculation method.
(3) For the construction services provided for the old construction project, the tax payable shall be calculated according to the simple tax calculation method, taking the sales amount as the total price and the balance of extra-price expenses after deducting subcontracting.
Old construction projects refer to real estate projects with the contract commencement date indicated in the construction permit before 2065438+April 30, 2006; The construction permit does not indicate the commencement date of the contract or the construction permit has not been obtained, but the commencement date indicated in the construction contract is before April 30, 20 16.
I hope the above content can help you. If in doubt, please consult a professional lawyer.
Legal basis:
Twenty-seventh measures for the implementation of the pilot reform of business tax to value-added tax
The input tax of the following items shall not be deducted from the output tax:
(1) Goods purchased, processing, repair and replacement services, services, intangible assets and real estate used for simple taxable items, items exempted from value-added tax, collective welfare or personal consumption. The fixed assets, intangible assets and real estate involved only refer to the fixed assets, intangible assets (excluding other equity intangible assets) and real estate dedicated to the above projects.
Taxpayers' social and entertainment consumption belongs to personal consumption.
(two) the abnormal loss of purchased goods, and related processing, repair and replacement services or transportation services.
(3) Goods purchased (excluding fixed assets), processing and repair services or transportation services consumed by products in process and finished products with abnormal losses.
(four) the abnormal loss of real estate, as well as the commodity procurement, design services and construction services consumed by the real estate.
(5) Goods purchased, design services and construction services consumed by the real estate under construction with abnormal losses.
Taxpayers' newly built, rebuilt, expanded, repaired and renovated real estates are all real estate projects under construction.
(six) the purchase of passenger services, loan services, catering services, residents' daily services and entertainment services.
(seven) other circumstances stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.
The goods mentioned in Items (4) and (5) of this article refer to materials and equipment that constitute real estate entities, including building decoration materials and water supply and drainage, heating, sanitation, ventilation, lighting, communication, gas, fire protection, central air conditioning, elevators, electrical and intelligent building equipment and supporting facilities.