When the current output tax is less than the current input tax, the insufficient part can be carried forward to the next period for further deduction. Without input tax, you can only pay 6%, which is a little higher than the previous business tax. However, due to different tax bases, the tax increase is not too high. For example, for an income of 1 1,000 yuan, you used to pay business tax of 1 000 x 5% = 50 yuan. However, after the camp reform, if ordinary taxpayers do not have input tax receipts, the tax payable is =1000/(1+6%) X6% = 56.60 yuan. Compared with the income of 1000 yuan, it paid 6.60 yuan more, that is, it increased the tax by 6.6‰. If the enterprise can't afford this part of the tax increase, it can adjust the income balance appropriately according to the profit situation.