The differential taxation of value-added tax means that taxpayers use the purchase tax deduction method to calculate the value-added tax that should be paid. Its calculation formula is: tax payable = current output tax-current input tax; Among them, the tax payable is positive, which means that tax needs to be paid; A zero or negative number means no tax.
Differential tax payment is mainly a method in business tax.
1. Subcontract construction services: the difference (balance) between the total contracted amount and the subcontracted amount. Excluding the subcontracting amount.
2. Transfer of foreign exchange, securities, futures and other financial commodities: the difference between the selling price and the buying price is recognized as the turnover.
3. Tourism: If a taxpayer is engaged in tourism business, the turnover shall be the balance of all the price and extra-price expenses obtained by him after deducting accommodation, meals, transportation, tickets for tourist attractions and travel expenses paid to other travel companies.