The general tax rate is controlled at about 1%-3% up and down fluctuation is normal.
1, if it is less than 1% or individual months particularly high to check; monthly tax burden rate of the same no change to check. The tax burden rate refers to the proportion of VAT payable by the VAT payer in the current period to the taxable sales revenue in the current period.
2. For small-scale taxpayers, the tax burden rate is the collection rate: 3%, while for general taxpayers, due to the input tax credit, the tax burden rate is not 13% or 9%, but much lower than the ratio.
I. Lower sales price, you can compare the sales price trend over a period of time and explain why the sales price is lower. For example, seasonality, supply exceeding demand, intense business competition, etc.
Two, when the price of inputs increases, the amount of input tax that can be deducted also increases, so that the difference between output tax minus input tax is less, and the tax liability rate is reduced.
Three: more imports and fewer sales in a period, more input tax to be deducted and less output tax, will also reduce the tax burden rate in this period.
1, analyze the enterprise's mode of transportation
Enterprises selling products are often delivered to the other side of the warehouse, transportation costs are relatively high. Transportation costs are handled in different ways, we compare the difference in tax burden between two common ways: one is borne by the buyer, the transportation company directly invoices to the buyer; one is borne by the seller, the transportation company directly invoices to the seller.
2, analyze the production mode of the enterprise
The processing costs of the enterprise include depreciation, labor, auxiliary production costs, none of which have a corresponding input can be deducted. But if the enterprise will be part of the products sent out for processing, the other side issued special invoices, these processing costs have generated inputs, the enterprise sales of the same case, the payment of VAT reduced, the tax burden decreased. It is very common for enterprises to choose the outward processing mode in the process of high-speed growth, so when analyzing the tax burden rate, we should analyze whether there is outward processing in the enterprise.
3, analyze the enterprise's sales strategy
The factors affecting the VAT tax burden also include the enterprise's marketing strategy. There are two basic marketing strategies: one is push. The approach is characterized by giving dealers large discounts, concessions, rebates, incentives, relying on dealers to drive the market. The other is the pull type. The way is characterized by brand operation, advertising investment, marketing activities to make the final consumer recognition of the product, generate goodwill, pulling the market, there is no special incentives and concessions to dealers.
4, analyze the enterprise's value chain
Manufacturing enterprise's value chain by including R & D design, procurement, manufacturing, sales, transportation, after-sales service, administrative human resources and other parts. For an independent enterprise, often internal encompasses all of the above value chain, each part of the value-added generated in the same company to pool, the corporate tax burden is relatively high. For a group of companies, the various parts of the internal value chain may be separate, and as a result, the VAT burden is lower for each enterprise.
5. Analyzing the market positioning of the enterprise's products
The comparison of the same industry is more emphasized when analyzing the tax burden. In fact, the positioning of enterprises in the same industry in the market is often different. Some enterprises to establish a brand image, take the high-end route, product quality, sales price is expensive. Some products attach importance to low-cost operation, pay attention to the mass market, the market capacity is large, win in the thin margins. Because of the different market position, the gross profit of the product is not the same, the profit is part of the value-added amount, the more profit