Metal doors and windows generally taxpayers can declare a simple levy?
General taxpayers choose a simple way to calculate the value-added tax, 36 months may not be changed.
"Notice of the Ministry of Finance and the State Administration of Taxation on the Application of Value-added Tax on Value-added Tax and the Measures for the Collection of Value-added Tax Policies on Certain Goods" (Cai Shui [2009] No. 9):
? (C) the general taxpayer sales of the following goods, may choose to follow the simple method to calculate the payment of value-added tax:
???? 1. Electricity produced by small hydropower units at the county level and below the county level. Small hydropower units, refers to the construction of various types of investment in the installation capacity of 50,000 kilowatts or less (including 50,000 kilowatts) of small hydropower units.
???? 2. Building and production of building materials used by the sand, soil, stone.
???? 3. Bricks, tiles, lime (without clay solid brick, tile) made of sand, soil, stone or other minerals that are mined.
???? 4. Biological products made from microbes, microbial metabolites, animal toxins, blood or tissues of human or animals.
???? 5. tap water.
???? 6. Commercial concrete (limited to cement concrete produced from cement as raw material).
Metal doors and windows general taxpayers, can not choose a simple collection method to calculate the value-added tax.
