增值税简易计税优惠

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惠农“税费通”|支持乡村振兴系列税费优惠政策(7)县级及县级以下小型水力发电单位可选择按照简易办法计算缴纳增值税
蓝色柳林财税室· 2025-09-07 00:46
Core Viewpoint - The article discusses the tax benefits available to small hydropower stations at the county level and below, specifically regarding the simplified VAT calculation method at a rate of 3% for electricity production since July 1, 2014 [6][8]. Group 1: Tax Benefits - Small hydropower stations can choose to pay VAT at a simplified rate of 3% for electricity produced [6][8]. - The definition of a small hydropower unit includes those with a capacity of 50,000 kW or less [7][8]. Group 2: Eligibility Criteria - The eligibility for the simplified VAT calculation applies to small hydropower units constructed by various investment entities with a capacity of 50,000 kW or below [5][7].