For small-scale taxpayers, the tax rate is 3%, while for ordinary taxpayers, because the input tax can be deducted, the tax rate is not 3% or 9%, but far below this ratio. Generally speaking, the value-added tax payable in this period is equal to the cumulative amount of "transferred-out unpaid value-added tax" plus the cumulative amount of "export tax rebate for domestic products" in the value-added tax payable subsidiary ledger.
The analysis and control of tax rate mainly includes the following aspects:
1. According to the calculation and analysis of the corporate tax rate, the corporate tax rate is equal to the cumulative taxable amount in the current period divided by the cumulative taxable sales in the current period multiplied by 100%. If the tax rate difference is less than -30%, the enterprise's declaration is abnormal;
2. According to the calculation and analysis of the change rate of enterprise sales, the change rate of taxable sales in the current month is equal to the taxable sales in the current month minus the taxable sales in the previous month multiplied by 100%. If the cumulative change rate of taxable sales or the change rate of taxable sales in the current month exceeds 50% or is lower than -50%, the matching analysis of taxable sales and taxable amount shall be conducted to judge whether the enterprise's declaration is abnormal;
3. From the ratio analysis of the change rate of sales expenses and the change rate of sales, the change rate of sales expenses is equal to the cumulative sales expenses in the current period minus the cumulative sales expenses in the same period last year, divided by the cumulative sales expenses in the same period last year and multiplied by100%; The change rate of sales is equal to the cumulative sales in the current period minus the cumulative sales in the same period last year divided by the cumulative sales in the same period last year multiplied by 100%. If the difference between the change rate of sales cost and the change rate of sales exceeds the normal peak set by various places, the enterprise will declare an abnormality;
4. From the analysis of the abnormal situation of zero negative declaration of enterprises, if the tax payable of enterprises is equal to 0 for three consecutive months, the enterprises are abnormal;
5. From the analysis of the change of the value-added tax special invoice amount, the change rate of the value-added tax special invoice amount is equal to the special invoice amount declared in the current period divided by the special invoice amount declared in the previous period multiplied by 100%. If the result calculated by the above formula is greater than 1.5, the enterprise declares abnormality.
To sum up, the tax burden is generally controlled at 1%-4%, the trade link is usually 0.8%-2%, and the production enterprise is usually 2%-4%.
Legal basis:
"People's Republic of China (PRC) tax collection and management law" sixty-fourth.
Taxpayers and withholding agents who fabricate false tax basis shall be ordered by the tax authorities to make corrections within a time limit and be fined less than 50,000 yuan.
If a taxpayer fails to file a tax return and fails to pay or underpays the tax payable, the tax authorities shall recover the unpaid or underpaid tax and late fees, and impose a fine of more than 50% and less than five times the unpaid or underpaid tax.