1, tax rate = VAT payable/sales revenue) × 100%
That is, tax rate = accumulated tax payable this year/accumulated taxable sales this year (excluding tax) × 100%. High tax burden means that enterprises have good benefits, high profits, standardized enterprise management and strong market competitiveness.
Tax burden is tax burden. Actual tax paid as a percentage of net sales revenue.
2. For small-scale taxpayers, the tax rate is the collection rate: 3%, while for ordinary taxpayers, the tax rate is not 17% or 13%, but much lower than this ratio. Specific calculation:
Tax rate = VAT payable in current period/taxable sales income in current period × 100%
Value-added tax payable in current period = output tax in current period-actual deduction of input tax.
Actual input tax deduction = initial remaining input tax-current input tax-export tax rebate-final remaining input tax.
3. The tax burden, that is, the tax burden rate, is the ratio of the value-added tax payable by the taxpayer to the sales income in the corresponding period. However, if it is an export enterprise or tax-free enterprise, the export income and tax-free income are mainly calculated according to the taxable rate, and added to the output tax to calculate and pay the value-added tax. If there is feed processing, this part of tax should also be considered. The specific formula is as follows:
VAT rate = [output tax-tax-exempt income-applicable tax rate-(input tax-input tax transfer-taxable value × 17% is composed of the beginning and end retention of duty-free imported materials and customs verification)]/(sales with VAT-tax-free sales), and the above formula is universal. If it is a simple company, the above formula does not involve 0 tax.
4. In addition, for tax-free and export enterprises, freight tax and urban construction tax are still deducted, and the tax deduction ratio is 6%, which should be included in the formula.
Two. Preferential policies for enterprise income tax
1. With the approval of the provincial government, enterprises in ethnic autonomous areas that need care and encouragement can be given tax reduction or exemption on a regular basis.
2. The current preferential policies for enterprise income tax relief mainly include the following aspects:
(1) High-tech enterprises established in high-tech industrial development zones approved by the State Council shall be subject to income tax at a reduced rate of 15%; Newly established high-tech enterprises shall be exempted from income tax for two years from the year of production.
(3) If an enterprise uses waste water, waste gas, waste residue and other wastes as the main raw materials for production, the income tax may be reduced or exempted within 5 years.
(4) Enterprises newly established in the old revolutionary base areas, ethnic minority areas, remote areas and poverty-stricken areas as determined by the state may have their income tax reduced or exempted for three years with the approval of the competent tax authorities.
(5) Enterprises and institutions that receive technology transfer, technical consultation, technical service and technical training related to technology transfer in the process of technology transfer, and whose annual net income is less than 300,000 yuan, are temporarily exempted from income tax.
(6) In case of serious natural disasters such as wind, fire, water and earthquake, the enterprise may reduce or exempt its income tax 1 year with the approval of the competent tax authorities.
(7) Newly-established employment service enterprises may be exempted from income tax within three years if the number of unemployed persons reached the prescribed proportion in that year.
(8) Factories run by institutions of higher learning and primary and secondary schools may be exempted from income tax.
(9) Welfare production enterprises organized by civil affairs departments can reduce or exempt income tax.
(10) Township enterprises can reduce the tax payable by 10% to subsidize social expenditure instead of the 10% method of pre-tax extraction.
Three. Scope of business tax collection
The scope of business tax collection can be summarized as: providing taxable services, transferring intangible assets and selling real estate in People's Republic of China (PRC).
The scope of business tax can be understood from the following three aspects:
First of all, in People's Republic of China (PRC), it means:
(1) The entity or individual providing or receiving taxable services is in China;
(two) the recipient of the transferred intangible assets (excluding land use rights) is in China;
(3) The land whose land use right is transferred or leased is within the territory;
(4) The real estate sold or leased is within the territory of China.
However, according to the relevant provisions of Caishui [2009]11"Notice of the Ministry of Finance in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Certain Tax Exemption Policies for Personal Financial Commodity Trading", the construction industry, culture and sports industry (hereinafter referred to as overseas) are provided to * * * and domestic units or individuals in China.
Business tax is not levied on services provided by overseas units or individuals to domestic units or individuals such as culture and sports (except broadcasting), entertainment, hotels, restaurants, warehouses and other services such as bathing, hairdressing, dyeing, painting, copying, carving, copying and packaging.