Income tax rate = income tax payable ÷ total profit × 100%
Burden rate of stamp duty = (taxable amount/taxable income) × 100%
Resource tax burden rate = [tax payable ÷ main business income (product sales income)] × 100%
Extended data:
Tax classification:
Tax burden rate is referred to as "burden rate" for short. Divided into taxpayer burden rate and negative taxpayer burden rate:
1, the taxpayer's burden rate refers to the proportion of taxes paid by taxpayers in a certain period of time to their actual income;
2. Taxpayer's burden rate refers to the proportion of tax paid by taxpayers to their actual income.
On the premise that the tax burden cannot be passed on, the taxpayer's burden rate is also the negative taxpayer's burden rate. When the taxable object equals the actual income, the tax rate equals the actual tax rate. The tax burden rate is an important indicator to measure the tax burden of taxpayers (or negative taxpayers), and it is also an important basis for the state to determine tax rates and formulate tax policies. Tax burden rate can be divided into proportional burden rate, progressive burden rate and regressive burden rate.
Proportional tax rate refers to the proportion of tax paid by taxpayers (or negative taxpayers) to their income, which has nothing to do with the change of income;
Progressive tax rate refers to the ratio of tax paid by taxpayers (negative taxpayers) to their income, which increases with the increase of income;
Regressive tax burden rate refers to the ratio of tax paid by taxpayers (negative taxpayers) to their income, which decreases with the increase of income. There is no regressive tax project in China.
References:
Baidu Encyclopedia-Tax Burden Rate