How to write a description of the tax burden

1. The high tax burden indicates that the enterprise has good benefits and high profits. Standardized management and strong market competitiveness.

2. The low tax burden indicates that the profits of this industry are low and the efficiency of the enterprise is not very good.

3. For the country, the high tax burden is good, the higher the state will collect more taxes, and the low tax burden will be the opposite, and the low tax burden will be good for the enterprise, so as to reduce their tax burden to achieve the purpose of paying less tax and increase the assets of the enterprise.

4. The minimum tax rate required by the tax bureau for enterprises is also an important indicator for the review of enterprises. Tax Burden Ratio Cumulative Tax Payable for the Year Cumulative Taxable Sales (excluding tax) 100%.

Tax burden refers to the proportion of tax actually paid to the corresponding taxable sales revenue. The tax burden can refer to the value-added tax burden, income tax burden, business tax burden, etc., or it can add up all taxes paid in the year to calculate an overall tax burden. The tax burden is the core of the country's tax policy.

What does the high tax burden say about the company?

The high tax burden indicates that the enterprise has good efficiency and high profits. Standardized management and strong market competitiveness.

What about low taxes? It shows that the profits of this industry are low, and the efficiency of enterprises is not very good.

Is it better or lower for a business to have a tax burden?

For the state, it is good if the tax burden is high, and the state will collect more taxes if the tax burden is high, and vice versa if the tax burden is low.

Of course, the tax burden of enterprises should be low, and their tax burden should be reduced to achieve the purpose of paying less tax and increasing the assets of enterprises.

Which degree is the best to master?

At present, the tax bureau has an internal average tax rate index for various industries, which is the minimum tax rate required by the tax bureau for enterprises, and it is also an important indicator for the review of enterprises. ]

Tax Burden Ratio Cumulative Tax Payable for the Year Cumulative Taxable Sales (excluding tax) 100%.

Serial No. Industry Average Tax Rate.

1 Agricultural and sideline food processing 2 Food and beverage 3 Textiles (chemical fiber) 4 Textiles and garments, leather feathers (down) and products 5 Paper and paper products 6 Building materials products 7 Chemical products 8 Pharmaceutical manufacturing 9 Cigarette processing 10 Plastic products 11 Non-metallic mineral products 12 Metal products 13 Machinery and transportation equipment 14 Electronic communication equipment 15 Crafts and other manufacturing industries 16 Electrical machinery and equipment 17 Production and ** of electricity and heat 18 Commercial wholesale 19 Commercial retail 20 Others.

The tax burden, also known as the tax burden ratio, is an economic burden caused by the state's taxation, which generally refers to the ratio of taxes payable to the main business income. The tax burden can be expressed in terms of tax rate or tax amount, and various progressive tax rates are used to determine it.

Article 3 of the Law of the People's Republic of China on the Administration of Tax Collection and Collection of Taxes shall be implemented in accordance with the provisions of the law; Where the law authorizes the provisions of the law, it shall be implemented in accordance with the provisions of the administrative regulations formulated by the law. No organ, unit, or individual may violate the provisions of laws and administrative regulations by making decisions on tax collection, suspending, tax reduction, tax exemption, tax refund, tax compensation, or other decisions that contradict tax laws and administrative regulations. Article 4 of the Law of the People's Republic of China on the Administration of Tax Collection and Collection stipulates that the units and individuals that bear tax obligations under laws and administrative regulations are taxpayers.

Units and individuals that are required by laws and administrative regulations to withhold and remit, collect and remit taxes are withholding agents. Taxpayers and withholding agents must pay, withhold, collect and remit taxes in accordance with the provisions of laws and administrative regulations.

The tax rate refers to the VAT payable by the taxpayer in the current period to the proportion of the taxable sales revenue in the current period. For small-scale taxpayers, the tax rate is the collection rate: 3%, while for general taxpayers, because the input tax can be deducted, the tax burden rate is not 13% or 9%, but far lower than the proportion.

Under normal circumstances, the VAT payable in the current period = the cumulative number of "unpaid VAT transferred" in the VAT payable detailed account + the cumulative number of "tax payable for export offsetting domestic products".

Article 5 of the Enterprise Income Tax Law of the People's Republic of China The total income of an enterprise in each tax year shall be the taxable income after deducting the non-taxable income, tax-exempt income, various deductions and the losses allowed to be made up in previous years. Article 22 of the Enterprise Income Tax Law of the People's Republic of China The taxable income of an enterprise is multiplied by the applicable tax rate, and the balance after deducting the tax reduced and credited in accordance with the provisions of this Law on tax concessions and preferential treatment, shall be the tax payable.

The VAT tax rate is used to measure the actual tax burden of a business in a certain period. From the perspective of national macroeconomic regulation and control, only a relatively reasonable tax burden can ensure the healthy development of the national economy; From the perspective of tax supervision, under the certain circumstances of nominal tax rate and tax policy, the actual tax burden is too low, and it is possible that Wu Xiaochong is in the problem of tax evasion, which will attract the attention of the tax regulatory department; From the perspective of enterprises, if the actual tax burden is high, enterprises should also find out the reasons, strengthen tax accounting management, and avoid unnecessary tax losses. The tax rate of general VAT is 1 of the total amount of sales.

For small-scale taxpayers, the tax rate is the collection rate: 4 for business, 6 for industry (now 3 is levied), and for general taxpayers, because the input tax can be deducted, the tax rate is not 17 or 13, but far lower than the ratio.

No matter how you write the report, in the end, you are required to self-check and self-report, so ask directly to see how much is reasonable, and everyone will discuss to see if it can be solved!

But the report still has to be written!

What is the business and when is it recognized as a general VAT taxpayer.

Reasons for low tax burden: income, taxes, tax burden for the first three months. Explain the reasons for the low tax burden according to the situation of the enterprise:

1. Industry characteristics; 2. Sales are divided into off-season and peak season, and the annual income tax burden is not low. 3. Sign a large supply contract and need to prepare inventory. 4. Affected by the market, sales are not prosperous, product backlog, etc., are the reasons for the low tax burden of enterprises.

If the situation of low tax burden is solved: expand sales and improve product quality; Reducing inventory and more. The above situation is true and is hereby explained.

If you don't have any loopholes yourself, write truthfully. Write the basic information of the enterprise, the current business situation, output tax and input tax, invoicing, and finally explain that you are normal.

What industry do you have? I suggest that you should make up some taxes, now that you have been found, you still don't understand?