1 agricultural and sideline food processing 3.50
2 food and drink
3 Textiles (chemical fibers) 2.25
Textiles and clothing, leather feathers (velvet) and products 2.9 1
5 Paper and paper products industry 5.00
6 Building materials products 4.98
7 chemical products 3.35
8 pharmaceutical manufacturing 8.50
9 cigarette processing 12.50
10 plastic products industry 3.50
1 1 nonmetallic mineral products industry 5.50
12 metal products industry 2.20
13 mechanical transportation equipment 3.70
14 electronic communication equipment 2.65
15 handicrafts and other manufacturing industries 3.50
16 electrical machinery and equipment 3.70
17 production and supply of electricity and heat 4.95
18 commercial wholesale 0.90
19 Commercial Retail 2.50
3.5 Calculation of Enterprise Tax Rate 20 Others
At present, it generally refers to value-added tax:
Theoretical tax rate: gross sales profit * 17% divided by actual tax rate of sales revenue: actual tax paid divided by sales revenue.
The tax rate refers to the proportion of VAT payable by VAT taxpayers to taxable sales income in the current period.
For small-scale taxpayers, the tax rate is the collection rate: business tax 4%, industry 6%. For ordinary taxpayers, the tax rate is neither 17% nor 13%, because the input tax can be deducted, but it is far below this ratio. 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 For the production enterprises that implement "exemption, credit and refund", the value-added tax payable includes the tax deduction for the export of domestic products.
2. Under normal circumstances, the VAT payable in this period = the cumulative number of "unpaid VAT transfer" in the VAT payable subsidiary ledger+the cumulative number of "export tax rebate deduction" for domestic products.
Enterprise value-added tax rate
Q: 1. Our company is an import and export trading company, mainly engaged in self-export It has been three years since we obtained import and export rights and export business, but recently our business has been relatively small. I don't know if there are any regulations on sales revenue, such as the annual sales must reach at least 1.8 million.
2. How to calculate the value-added tax rate of self-operated production enterprises whose export income accounts for more than 95% of total sales income? The tax rate is 17% and the tax refund rate is 13%. Please list the calculation formulas.
Answer: 1. Enterprises with the right to operate import and export are not subject to the restriction that the annual VAT sales should reach more than10.8 million yuan when the general VAT taxpayer conducts the annual review. However, small commercial enterprises newly established after July 1 2004 must have actual sales of more than 1.8 million yuan within one year from the date of tax registration before they can apply for general taxpayer qualification.
2. Tax burden = {annual output tax+sales of goods exempted from tax refund × 17%- (annual input tax-annual input tax transferred out+tax retained at the beginning of the year-tax retained at the end of the year) ÷ annual sales of taxable goods and services (excluding sales of tax-free goods and services)+sales of goods exempted from tax refund }× 100%.
For example, in your second question, suppose that the total sales revenue is 6,543.8+0,000 yuan, the export revenue is 950,000 yuan, the domestic sales revenue is 50,000 yuan, the input tax is 6,543.8+0.5 million yuan, the tax rate is 654.38+0.7%, and the tax refund rate is 654.38+0.3%. The calculation is as follows:
Output tax =50000* 17%=8500 yuan.
Input tax transfer = 950000 * (17%-13%) = 38000 yuan.
Taxable amount = 8500-(150000-38000) =-103500 yuan.
Tax burden = [8500+950000 *17%-(150000-38000)]/100000 *100% = 5.8%.
In this case, your company has not paid VAT, and the actual tax burden is 0. However, due to the implementation of the tax exemption and refund policy for export products and the difference in tax rates, the theoretical tax burden is 5.8%.
Early warning tax rate of enterprise income tax industry
Industry early warning tax rate
Leasing industry 1.50%
Special equipment manufacturing industry 2.00%
Professional and 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 2.50%
Animal husbandry 1.20%
General equipment manufacturing industry 2.00%
Communications equipment, computers and other electronic equipment manufacturing industry 2.00%
Plastic products industry 3.00%
Food manufacturing 1.00%
Business service industry 2.50%
Other manufacturing industries-pipeline industry 3.00%
Other manufacturing 1.50%
Other construction industry 1.50%
Other service industries 4.00%
Other mining industry 1.00%
Leather, fur, feather (velvet) and its products industry 1.00%
Wholesale industry 1.00%
Agricultural and sideline food processing industry 1.00%
Agriculture, forestry, animal husbandry and fishery services 1. 10%
Wood processing and wood, bamboo, rattan, palm and grass products industry 1.00%
Retail 1.50%
Resident service industry 1.20%
Metal products industry-bearing 6.00%
Metal products industry-3.00% in spring
Metal products industry 2.00%
Building materials manufacturing industry-cement 2.00%
Building materials manufacturing industry 3.00%
Construction and installation industry 1.50%
Furniture manufacturing 1.50%
Computer service industry 2.00%
Chemical raw materials and chemical products manufacturing industry 2.00%
Handicraft and other manufacturing industries-Pearl 4.00%
Handicraft and other manufacturing industries 1.50%
Waste resources and waste materials recycling processing industry 1.50%
Non-metallic mineral products industry 1.00%
Textile industry-socks industry 1.00%
Textile industry 1.00%
Textile and clothing, footwear and headwear manufacturing 1.00%
Real estate industry 4.00%
Electrical machinery and equipment manufacturing industry 2.00%
Production and supply of electricity and heat 1.50%
Road transport industry 2.00%