What is the tax burden of trade value-added tax?

Small scale is 3%, general taxpayer, commercial wholesale 0.90%, commercial retail 2.50%. At present, the calculation of enterprise tax rate generally refers to value-added tax: theoretical tax rate: sales gross profit * 17% divided by the actual tax rate of sales income: the actual tax paid divided by the sales income tax rate refers to the proportion of value-added tax payable by VAT taxpayers in the current period to the taxable sales income in the current period. For small-scale taxpayers, the tax rate is 3%. For ordinary taxpayers, because the input tax can be deducted, the tax rate is not 17% or 13%, but much lower than this ratio. Specific calculation: tax rate = VAT payable in the current period/VAT payable on taxable sales income in the current period = Output tax in the current period-input tax actually deducted = Remaining input tax at the beginning+Input tax at the current period-Input transfer-Export tax rebate-Remaining input tax at the end of the period Note 1: For the production enterprises that implement tax exemption and refund, VAT payable includes the taxable amount deducted from the export of domestic products Note 2: In general, VAT payable in the current period = VAT payable not transferred from the subsidiary ledger. Generally, the tax rate is too low, which can be controlled at not less than 1% (about 1.5% for commercial enterprises). The tax rates vary from industry to industry. The specific tax rates of various industries are as follows. I. Early warning tax rate of enterprise value-added tax Industry early warning tax rate Agricultural and sideline food processing 3.50 food and beverage 4.50 textiles (chemical fiber) 2.25 textiles and garments, leather feathers (velvet) and products 2.9 1 paper and paper products industry 5.00 building materials products 4.98 chemical products 3.35 pharmaceutical manufacturing industry 8.50 cigarette processing 1 2.50 plastic products industry 3.50 nonmetallic mineral products industry 5.50 metal products industry 2.20 mechanical transportation equipment 3.70 electronic communication equipment 2.65 handicrafts and other manufacturing industries 3.50 electrical machinery and equipment 3.70 electricity and heat production and supply industry 4.95 commercial wholesale enterprise income tax industry early warning tax rate industry early warning tax rate leasing industry 1 .50% special equipment manufacturing industry, 2.00% professional technical service industry, 2.50% professional machinery manufacturing industry, 2.00% paper and paper products industry 1.00% reproduction printing of printing industry and recording media 1.00% beverage manufacturing industry, 2.00% pharmaceutical manufacturing industry and 2.50% animal husbandry industry. 1.20% general equipment manufacturing 2.00% communication equipment, computer and other electronic equipment manufacturing 2.00% plastic products 3.00% food manufacturing 1.00% business service 2.50% other manufacturing-pipe industry 3.00% other manufacturing 1.50% other construction/kloc. Feather (down) and its products industry 1.00% wholesale industry 1.00% agricultural and sideline food processing industry 1.00% agriculture, forestry, animal husbandry and fishery service industry 1. 1.00% wood processing and wood, bamboo, rattan and brown. .2038+0.50% computer service industry 2.00% chemical raw materials and chemical products manufacturing 2.00% handicrafts and other manufacturing industries-Pearl 4.00% handicrafts and other manufacturing industries 65,438+0.50% waste resources and waste materials recycling processing industry 65,438+0.50% non-metallic mineral products industry 65,438+0.00%. 1.00% textile, clothing, shoes and hats manufacturing 1.00% real estate 4.00% electrical machinery and equipment manufacturing 2.00% electricity and heat production and supply 1.50% road transportation 2.00%.