How is the tax rate calculated? How is the tax rate calculated?

Income tax burden rate (referred to as tax burden rate) Tax burden rate = income tax payable Total profit 100%.

The income tax burden rate is the percentage of the annual income tax paid to the sales or turnover of the enterprise.

For example, if an enterprise has a product sales revenue of 1 million yuan in a certain year, and the accounting profit of the enterprise is 100,000 yuan, and the income tax is 30,000 yuan in that year, the income tax burden rate is 3 10 * 100% = 30%.

Enterprise income tax rate = income tax payable profit amount * 100%.

According to the tax burden rate described in the notice of the State Administration of Taxation on printing and distributing the Administrative Measures for Tax Assessment (Trial) (Guo Shui Fa [2005] No. 43), for example:

VAT tax rate = (tax payable for the current period and taxable main business income for the current period) 100%.

Income tax rate = income tax payable 100% of total profit

Stamp duty burden rate = (tax payable, taxable income) 100%.

Resource tax burden rate = [tax payable Main business income (product sales revenue)] 100%.

All in all, the comprehensive tax burden rate is to examine the tax system of a country at the macro level, and the tax burden rate of each tax type is to examine whether the tax burden of taxpayers is normal at the micro level.

The formula of zyyr1202 just now: the tax burden rate of the current month = the sales revenue of the current period * 100%.

Average tax rate = cumulative VAT payable in the current year and cumulative sales revenue in the current year * 100%.

Just for the calculation of the tax burden of domestic enterprises, the complete tax formula should be:

Tax burden rate of the current month = (VAT payable in the current period + tax exemption and credit in the current period) Sales revenue of the current period * 100%.

Average tax rate = (cumulative VAT payable in the current year + cumulative tax exemption and credit in this year) Cumulative sales revenue in this year * 100%.

Export-oriented enterprises will have a part of the tax exemption and tax refund to be adjusted, and this part of the tax amount also constitutes the tax burden of the enterprise.

For example, if the tax payable by an enterprise in January is 20,000 yuan and the total income is 500,000 yuan, the tax burden in January is 20,000 500,000 = 4%; Assuming that the income in February is 1,000,000 yuan, the input is greater than the output, and the input is retained at 30,000 yuan, and the tax refund amount is 80,000 yuan this month, the tax refund amount this month is 30,000 yuan, and 50,000 yuan is adjusted, then the tax burden this month is 50,000 yuan 1,000,000 yuan = 5%; The cumulative tax burden for this month is (20000+50000) (500000+1000000)=

The tax burden rate refers to the proportion of VAT payable by the VAT taxpayer in the current period to the taxable sales revenue in the current period. For small-scale taxpayers, the tax burden 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 ratio.

Tax rate = VAT payable in the current period Taxable sales revenue in the current period.

VAT payable in the current period = output tax in the current period - actual input tax credit.

Actual input tax credit = input tax retained at the beginning of the period + input tax amount for the current period - input tax transferred out - export tax rebate - input tax credit at the end of the period.

Calculation method: VAT tax rate = actual VAT paid 100% of the actual sales revenue excluding tax

Income tax rate = income tax payable 100% of the sales amount payable for the thick chain tax (taxable sales income).

Tax rate on profit of main business = (tax payable for the current period and profit of main business for the current period) 100%.

Stamp duty burden rate = (tax payable, taxable income) 100%.

Specific calculation: tax burden rate = VAT payable in the current period and taxable sales revenue in the current period.

VAT payable in the current period = output tax in the current period - actual input tax credit.

Actual input tax credit = input tax retained at the beginning of the period + input tax amount for the current period - input tax transferred out - export tax rebate - input tax credit at the end of the period.

Note: 1 For the production enterprises that implement the "exemption and credit". The VAT payable includes the export offset of the tax payable on domestic products.

2 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 on domestic products offset by export".

The tax rate is categorical, such as the VAT tax rate is:

100% of the sales revenue excluding tax

Income tax stool negative rate:

100% of the sales revenue excluding tax

Calculation method of the tax burden rate of general taxpayers: the tax burden rate is classified, such as the VAT tax rate is: 100% of the actual VAT tax paid sales revenue excluding tax; The negative income tax rate is: 100% of the actual income tax paid and the sales revenue excluding tax.

Legal basis] Article 28 of the Law of the People's Republic of China on the Administration of Tax Collection and Collection provides that the tax authorities shall collect taxes in accordance with the provisions of laws and administrative regulations, and shall not levy, suspend, overleviate, underleviate, collect in advance, postpone collection or apportionment of taxes in violation of the provisions of laws and administrative regulations.

The amount of agricultural tax payable shall be determined in accordance with the provisions of laws and administrative regulations.

The negative tax rate is the tax burden rate borne by the sales of the enterprise, and the tax burden rate tax sales revenue * 100, such as the VAT rate VAT payable corresponding to the sales revenue * 100

There is no certain amount of tax burden. This is a local difference and industry differences, the general tax authorities will have an industry tax rate table, should be the State Administration of Taxation or the provincial bureau based on the previous year's tax payment calculation, at the end of the year the tax authorities will compare and analyze whether the tax burden of each enterprise is balanced, analysis of the tax situation of enterprises.

The tax rate is how much you pay in taxes.

For example, you have sold 10,000 yuan this month and paid 200 yuan in VAT. 200/10000=2%.

That's what they call the tax burden.

Income tax burden rate (referred to as tax burden rate) Tax burden rate = income tax payable Total profit 100%.

The income tax burden rate is the percentage of the annual income tax paid to the sales or turnover of the enterprise.

For example, if an enterprise has a product sales revenue of 1 million yuan in a certain year, and the accounting profit of the enterprise is 100,000 yuan, and the income tax is 30,000 yuan in that year, the income tax burden rate is 3 10 * 100% = 30%.

Corporate income tax rate = income tax payable profit amount * 100%.

According to the tax burden rate described in the notice of the State Administration of Taxation on printing and distributing the Administrative Measures for Tax Assessment (Trial) (Guo Shui Fa [2005] No. 43), for example:

VAT tax rate = (tax payable for the current period and taxable main business income for the current period) 100%.

Income tax rate = income tax payable 100% of total profit

Stamp duty burden rate = (tax payable, taxable income) 100%.

Resource tax burden rate = [tax payable Main business income (product sales revenue)] 100%.

All in all, the comprehensive tax burden rate is to examine the tax system of a country at the macro level, and the tax burden rate of each tax type is to examine whether the tax burden of taxpayers is normal at the micro level.

The tax rate is calculated as follows:

1. Tax burden rate = VAT payable in the current period and taxable sales income in the current period;

2. VAT payable in the current period = output tax in the current period - actual input tax credit;

3. Actual input tax credit = input tax credit at the beginning of the period + input tax amount for the current period - input tax transfer out - export tax rebate - input tax credit at the end of the period.

The tax burden rate refers to the proportion of VAT payable by the person paying VAT in the current period to the taxable sales revenue of the current period. More purchases and less sales in a period, more input tax deducted and less output tax will also reduce the tax burden rate in this period.

Provisional Regulations of the People's Republic of China on Value-Added Tax

The fourth wild wonders.

Except as provided in Article 11 of these Regulations, the tax payable by a taxpayer on the sale of goods, services, services, intangible assets and immovable property (hereinafter collectively referred to as taxable sales) shall be the balance of the current output tax after deducting the current input tax. Formula for calculating tax payable:

Tax payable = current output tax current input tax.

If the output tax amount of the current period is less than the input tax of the current period and is insufficient for deduction, the insufficient part can be carried forward to the next period for further deduction. Article 3.

If a taxpayer concurrently engages in projects with different tax rates, the sales amount of different tax rate items shall be separately calculated; If the sales amount is not separately calculated, the higher tax rate shall be applied.

Tax rate = VAT payable in the current period Taxable sales revenue in the current period.

VAT payable in the current period = output tax in the current period - actual input tax credit.

Actual input tax credit = input tax retained at the beginning of the period + input tax amount for the current period - input tax transferred out - export tax rebate - input tax credit at the end of the period.

Calculation method: VAT tax rate = actual VAT paid 100% of the actual sales revenue excluding tax

Income tax rate = income tax payable Taxable sales (taxable sales income) 100%.

Tax rate on profit of main business = (tax payable for the current period and profit of main business for the current period) 100%.

Stamp duty burden rate = (tax payable, taxable income) 100%.

Specific calculation: tax burden rate = VAT payable in the current period and taxable sales revenue in the current period.

VAT payable in the current period = output tax in the current period - actual input tax credit.

Actual input tax credit = input tax retained at the beginning of the period + input tax amount for the current period - input tax transferred out - export tax rebate - input tax credit at the end of the period.

Note: 1 For the production enterprises that implement the "exemption and credit". The VAT payable includes the export offset of the tax payable on domestic products.

2 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 on domestic products offset by export".

The tax rate is categorical, such as the VAT tax rate is:

100% of the sales revenue excluding tax

The income tax rate is:

100% of the sales revenue excluding tax

Tax rate = VAT payable in the current period Taxable sales revenue in the current period. The VAT payable in the current period = output tax in the current period - the actual input tax credit, and the actual input tax credit = the input tax retained at the beginning of the period + the input tax payable in the current period - the input tax transferred out - the export tax rebate - the input tax credit at the end of the period. Depending on the type of tax, the tax rate is calculated differently.

The specific demolition of the tomb is as follows:

1. VAT tax rate = actual VAT tax paid 100% of the actual sales revenue excluding tax.

2. Income tax rate = income tax payable Taxable sales (taxable sales income) 100%.

3. Tax rate of main business profit = (tax payable in the current period, profit of main business in the current period) 100%.

4. Stamp duty burden rate = (tax payable taxable income) 100%.

Tax Burden Rate Evaluation Criteria:

1. Bend the value chain of the old and the troubled enterprises.

The value chain of manufacturing enterprises includes R&D and design, procurement, manufacturing, sales, transportation, after-sales service, administrative and human resources. For an independent enterprise, it often includes all of the above value chains, and the added value generated by each part is collected in the same company, and the corporate tax burden is relatively high.

2. Analyze the production mode of the enterprise.

The processing expenses of the enterprise include depreciation, labor, and auxiliary production costs, and none of these expenses can be deducted from the corresponding inputs. However, if the enterprise sends some products out for processing, and the other party issues a special invoice, these processing fees will produce inputs, and the value-added tax paid will be reduced and the tax burden will be reduced if the sales volume of the enterprise is the same.

3. Analyze the transportation mode of the enterprise.

Enterprises often sell products to the other party's warehouse, and the transportation cost is relatively high. There are different ways to deal with transportation costs, and we compare the difference in tax burden between two common ways: one is that the buyer bears it, and the shipping company directly issues an invoice to the buyer; First, the seller bears the responsibility, and the transportation company directly issues invoices to the seller.

4. Analyze the market positioning of the company's products.

When analyzing the tax burden, the comparison of the same industry is emphasized. In fact, companies in the same industry are often positioned differently in the market. Some companies establish a brand image, take the high-end route, the product quality is good, and the sales are expensive.

Some products attach importance to low-cost operation, attach importance to the mass market, have a large market capacity, and win in small profits but quick turnover.

5. Analyze the sales strategy of the enterprise.

Factors that affect the VAT tax burden also include the sales strategy of the business. There are two basic marketing strategies: one is pushing.

The characteristics of the method are to give dealers large discounts, discounts, rebates, and rewards, and rely on dealers to promote the market. The other is the pull type. The characteristics of the method are that through brand operation, advertising investment, and marketing activities, the final consumer recognizes the product, has a good impression, and stimulates the market, and there is no special reward and preferential treatment for dealers.