Tax rate = actual tax paid ÷ sales excluding tax × 100%. To calculate the tax rate of a tax, just divide the corresponding actual tax paid by the sales excluding tax. Tiger, for example, said that the value-added tax paid by the finance and taxation company * * * is 5000, but the sales excluding tax is 200000, so the tax rate =5000/200000* 100%=2.5%.
Second, analysis
The tax burden of each industry will be different due to the different cost structure, but the tax burden of the same industry will generally be in a small area, and the gap will not be too big. Enterprises can reduce their tax burden by optimizing their business, but not higher or lower than the industry average tax rate.
3. What are the factors that affect the enterprise VAT rate?
The size of the input tax (divided into the cost corresponding to the input and the tax rate applicable to the input), the sales income (sales unit price × sales volume) and the tax rate applicable to the output. The lower the tax rate applicable to taxable sales, the lower the tax rate, and it is impossible for enterprises with output tax rate to choose, which has little impact on reducing tax burden; The greater the input tax, the lower the tax rate. Therefore, when selecting suppliers, enterprises should try to choose ordinary taxpayers who can issue special tickets, and try to obtain special tickets for some expense invoices incurred by enterprises, such as advertising marketing and consulting. The unit price of sales will also affect the tax burden, so the tax rate of industries with low gross profit margin will be lower.