The general VAT rate is 65438+ 0% of total sales. For small-scale taxpayers, the tax rate is the collection rate: business tax 4%, industry 3%. For ordinary taxpayers, the tax rate is not 17% or 13%, but much lower than this ratio.
For small-scale taxpayers, the tax rate is 3%, while for ordinary taxpayers, because the input tax can be deducted, the tax rate is not 17% or 13%, but much lower than this ratio. The specific calculation is as follows:
1, tax rate = current VAT payable/current taxable sales revenue;
2. Current VAT payable = current output tax-actual input tax deduction;
3. 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.
Early warning tax rate of enterprise value-added tax industry: the tax rate of value-added tax refers to the proportion of value-added tax payable by value-added tax payers in the current period to the taxable sales income in the current period.
I hope the above content can help you. Please consult a professional lawyer if you have any other questions.
Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.
Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.
Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.
Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.
No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.
Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.
Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.