Calculation method of tax rate:
VAT rate = actual paid VAT amount/actual sales revenue excluding tax × 100%.
Income tax rate = income tax payable ÷ taxable sales × 100%.
Main business profit tax rate =× 100%
Stamp duty burden rate =× 100%
Specific calculation:
Tax rate = VAT payable in current period/taxable sales income in current period.
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.
Note: 1 refers to the production enterprise that implements "exemption, credit and refund". Value-added tax payable includes tax deduction for domestic products export.
2. Under normal circumstances, the value-added tax payable in this period = the cumulative amount of value-added tax payable in the subsidiary ledger+the cumulative amount of value-added tax payable for export deduction of domestic products.
Tax rates are classified, such as VAT rate:
Actual value-added tax paid/sales revenue excluding tax × 100%
The income tax rate is:
Actual income tax paid/sales revenue excluding tax × 100%
Data expansion:
The tax rate refers to the proportion of VAT 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 the collection rate: 3%, while for ordinary taxpayers, the tax rate is not 16% or 10%, but much lower than this ratio.
Give an example to illustrate how to calculate the tax burden.
First of all, answer directly.
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 scale of input tax, sales revenue and tax rate applicable to 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.
What is tax burden, how to calculate tax burden and what is the formula?
Hello, tax burden, also known as tax burden, is the economic burden caused by national tax. Also known as tax rate, it is the ratio of tax payable to main business income. Tax burden is the result of the influence of national tax on social economy, and it is also a manifestation of the economic distribution relationship reflected by national tax.
It can be expressed in two forms: tax rate. That is, the ratio of tax amount to tax base; Tax burden. That is to say, it is expressed in absolute terms. There is no direct causal relationship between tax burden and tax obligation in tax law, that is, it may be borne by taxpayers or others. Such as various income taxes, the tax burden is generally borne by taxpayers; For all kinds of turnover taxes, the tax burden may be borne by consumers.
How to calculate tax burden
Calculation of tax burden: tax rate = VAT payable/sales revenue × 100%, that is, tax rate = accumulated tax payable this year/accumulated taxable sales this year × 100%. Tax burden, also known as tax burden, is an economic burden caused by state taxation.
Tax burden is the result of the influence of national tax on social economy, and it is also a manifestation of the economic distribution relationship reflected by national tax. Also known as tax rate, it is the ratio of tax payable to main business income.
The forms of tax burden include proportional tax burden, progressive tax burden and negative tax refund. Proportional tax burden means that the proportion of tax paid by taxpayers to their income does not change with the change of income; Progressive tax burden means that the ratio of tax burden to income of negative taxpayers increases with the increase of income; Regressive tax's burden is that the proportion of tax paid by negative taxpayers to their income decreases with the increase of income.