From the perspective of tax supervision, if the nominal tax rate and tax policy are determined and the actual tax burden is too low, there may be tax evasion, which will attract the attention of tax supervision departments; 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 general rate of VAT on extended materials is 65438+ 0% of sales. For small-scale taxpayers, the tax rate is the collection rate: business tax is 4%, and industry is 6% (now it is uniformly levied at 3%), while for ordinary taxpayers, the tax rate is not 17%, nor 13%, because the input tax can be deducted, but it is far below this ratio. The specific calculation is: tax rate = current VAT payable/current taxable sales revenue. Value-added tax payable in current period = output tax in current period-actual deduction of input tax.
Actual input tax deduction = input tax retained at the beginning+input tax in the current period-input transfer-export tax rebate-input tax retained at the end. Generally speaking, the gross profit margins of various industries tend to converge and remain within a fluctuation range, which forms the average value-added tax rate of an industry. Tax authorities are used to using the tax rates of various industries as indicators to assess whether there is any abnormality in the operation of enterprises.
Baidu Encyclopedia-VAT rate