What is the relationship between the tax rate and the collection rate of the post-modern service industry after the reform of the camp? How to calculate tax and choose the tax type for invoicing?

First, what is the tax rate and the collection rate, and the relationship and difference between them.

According to Caishui [2065438+06] No.36, there are two methods for calculating the value-added tax payable by modern service industry. There are general tax methods (general taxpayers) and simple tax methods (small-scale taxpayers). The general tax calculation method is to multiply the sales excluding tax by the "tax rate" to calculate the output tax, and then deduct it from the input tax. The balance is the value-added tax that you should pay in this period. However, the simple tax calculation method cannot deduct the input tax by multiplying the sales tax by the "collection rate" (which can be understood as the actual sales tax rate).

Relationship between tax rate and collection rate. All tax rates are used to calculate the output tax. The difference is that the output tax calculated according to the tax rate can be deducted, not the actual tax; The output tax calculated according to the collection rate is non-deductible and is the actual tax burden.

2. What is the tax rate and collection rate of VAT respectively?

Caishui [2065438+06] No.36 stipulates the VAT rate and collection rate.

General tax calculation method (general taxpayer):

1, providing tangible movable property leasing services at the tax rate of17%;

2. Provide transportation, postal services, basic telecommunications, construction and real estate leasing services, sell real estate, transfer it to 3, and grant land use rights at the tax rate of 1 1%.

4. The tax rate of cross-border taxable activities of domestic units and individuals is zero.

5. Others, such as the life service industry, have a tax rate of 6%.

Simple tax calculation method (small-scale taxpayer): the collection rate is 3%.

Third, how to calculate taxes.

General tax calculation formula for taxable amount:

Taxable amount = current output tax-current input tax

Output tax = sales × tax rate

Sales = sales including tax ÷( 1+ tax rate)

Simple taxation method taxable calculation formula:

Taxable amount = sales × collection rate

Sales = sales including tax ÷( 1+ collection rate)

Fourth, how to invoice.

When issuing invoices, if you are a general taxpayer, you should choose a special VAT invoice to fill in; If it is a small-scale taxpayer, you should choose the ordinary VAT invoice to fill in.