If the inputs are greater than the outputs every month, then you have to submit a statement about this situation. Explain that you are caused by the increase in inventory of materials or products, which happens from time to time, can explain the reason on the line, but the prerequisite is that your various materials, electricity and other cost items are normal.
Calculation of the tax burden rate
Tax burden rate = VAT payable / sales revenue
Tax burden is the tax burden. The actual tax paid as a percentage of net sales revenue.
Tax liability can refer to VAT liability, income tax liability, business tax liability, etc. alone. It can also be calculated by totaling all the taxes paid in the current year to calculate an overall tax liability.
The tax burden rate is the ratio of VAT payable by the VAT payer for the current period to the taxable sales revenue for the current period.
For small-scale taxpayers, the tax burden rate is the collection rate: 4% for business, 6% for industry, and for general taxpayers, because of the input tax credit, the tax burden rate is not 17% or 13%, but much lower than the ratio, the specific calculations: Tax Burden Rate = Current VAT payable / Current Taxable Sales Revenue
Current VAT payable = Current Sales Tax - Actual Credit input tax amount
Actual credit input tax amount = the beginning of the period retained input tax amount of the current input tax amount - input transfer - export tax rebate - the end of the period retained input tax amount
The tax burden is the rate of tax burden, is the taxpayer corresponding to the period of the payable value-added tax and the ratio of sales revenue, but if it is an export enterprise or tax-exempted enterprises, the main export income and tax-exempted income according to taxable rate of sales
Tax burden rate is the tax burden rate, is the taxpayer corresponding to the period of the payable VAT and sales revenue ratio, but if it is an export enterprise or tax-exempted enterprises, mainly export income and tax-exempted income according to taxable rates. Item tax added to the calculation of VAT, if there is processing of input materials, but also consider this part of the tax, the specific formula is as follows: VAT tax rate = [output tax - exemption\refund income * applicable tax rate - (input tax - input tax transfer - the beginning of the period retained at the end of the period retained, as well as customs write-off of imported duty-free materials composed of taxable price * 17%)] / / [input tax - input tax transfer - beginning of the period retained at the end of the period retained and customs write-off of duty-free imported materials composed of taxable price * 17%] / (input tax - import tax) )]/(VAT sales - exempted sales), the above formula is common, if the business is simple company, the above formula is not involved in the 0 tax burden.
In addition, for tax-exempt and export enterprises, freight tax, urban construction tax is still to be deducted, the tax credit ratio of 6% should be included in the formula.
Question 2: What is the meaning of enterprise tax burden Tax burden, also known as the tax burden rate, is the ratio of the tax payable to the main business income
Question 3: Generally speaking, what is the approximate tax burden of an enterprise? The tax burden rate is the ratio of the current VAT payable to the current taxable sales revenue of the VAT payer. 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 17% or 13%, but much lower than the ratio.
The general tax rate is too low often cause the attention of the tax bureau, can be mastered in not less than 1% (commercial enterprises 1.5% or so), the tax rate of each industry is different, the specific tax rate table is: VAT tax rate = ｛ [annual sales tax total + exemptions and refunds of sales of goods * taxable goods utility tax rate - (annual input tax total - the annual input tax transferred out of the total + at the beginning of the year) 5 Paper and paper products industry 5.00
6 Building materials products 4.98
7 Chemical products 3.35
8 Pharmaceutical manufacturing industry 8.50
9 Cigarette processing 12.50
10 Plastic products industry 3.50
11 Nonmetallic Mineral Products Industry 5.50
12 Metal Products 2.20
13 Machinery and Transportation Equipment 3.70
14 Electronic Communication Equipment 2.65
15 Crafts and Other Manufacturing 3.50
16 Electrical Machinery and Equipment 3.70
17 Electricity and Thermal Power Generation and Supply 4.95
18 Wholesale Commerce 0.90 <
19 Commercial retailing 2.50
20 Others 3.5
Calculation of enterprise tax burden rate
At present, it generally refers to the value-added tax (VAT):
Theoretical tax burden rate: Gross profit of sales*17% divided by the sales revenue
Effective tax burden rate: The actual amount of tax paid divided by the sales revenue
The tax burden rate refers to the current period's payable VAT by a person who is liable for VAT. The tax burden rate refers to the proportion of VAT payable by the obligor in the current period to the taxable sales revenue in the current period.
For small-scale taxpayers, the tax burden rate is the collection rate: 4% for business, 6% for industry, while for general taxpayers, due to the offsetting of input tax, the tax burden rate is not 17% or 13%, but much lower than the ratio, the specific calculations:
Tax burden rate = current VAT payable/current taxable sales revenue
Current VAT payable= current VAT - actual offsetting of output tax - actual offsetting of output tax - actual offsetting of output tax - actual offsetting of output tax - actual offsetting of output tax - actual offsetting of output tax - actual offsetting of output tax - actual offsetting of output tax - actual offsetting of output tax - actual offsetting of output tax - actual offsetting of output tax - actual offsetting of input tax VAT payable for the current period=VAT output for the current period - actual input tax credit
Actual input tax credit = input tax credit at the beginning of the period + input tax credit for the current period - input transfers - export tax rebate - input tax credit at the end of the period
Note:1 For the manufacturing enterprises with exemptions and credits, the VAT payable includes the tax payable for export offsetting the tax payable for the domestic sales products
2 Normally, the VAT payable for the current period = VAT output for the current period - VAT transfer in the VAT ledger VAT payable for the current period = cumulative unpaid VAT transferred from the VAT payable ledger + cumulative amount of tax payable on exported products offset by domestic sales
Enterprise VAT liability rate
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Q: 1. My unit is an import and export trading company to self-managed export-oriented, import and export rights and export business Fo 3 years, but recently less business, I do not know whether there are now sales revenue regulations, for example, annual sales of at least 180 million.
2. Foreign sales revenue accounted for more than 95% of the total sales revenue of self-managed production enterprises, how to calculate the VAT tax rate. The tax rate is 17% and the refund rate is 13%. Please list the formula.
Answer: 1. Enterprises with import and export operation rights are not subject to the restriction that the annual VAT sales must be more than 1.8 million yuan in the annual review of VAT general taxpayers. However, after July 1, 2004, new small business enterprises with import and export operation rights must apply for general taxpayer qualification recognition only if their actual sales reach more than 1.8 million yuan within one year from the date of tax registration.
2 , tax burden = {Total annual sales tax + sales of exempted and refundable goods × 17% ...... >>
Question 4: How can I know how much the tax burden of each industry is? Open this page, see the tax burden of each industry xifuwa/19a/56
General taxpayers industry average tax burden rate
No. Industry average tax burden rate
1 Agricultural food processing 3.50
2 Food and beverage 4.50
3 Textiles (chemical fiber) 2.25
4 Textile clothing, Leather Feathers (down) and products exports 2.91
5 Paper and paper products industry 5.00
6 Building materials products 4.98
7 Chemical products 3.35
8 Pharmaceutical manufacturing industry 8.50
9 Cigarette processing 12.50
10 Plastic products industry 3.50
11 Non-metallic Mineral Products Industry 5.50
12 Metal Products Industry 2.20
13 Machinery and Transportation Equipment 3.70
14 Electronic Communication Equipment 2.65
15 Crafts and Other Manufacturing Industry 3.50
16 Electrical Machinery and Equipment 3.70
17 Electricity, Thermal Production and Supply Industry 4.95
18 Commercial Wholesale 0.90
19 Commercial Retail 2.50
20 Plastic Steel Doors and Windows 2.41
21 Mechanical Processing 1.77
22 Others 3.50
Question 5: How to Calculate the Tax Burden of General Taxpaying Enterprises The actual value-added tax (VAT) paid, which is also known as the tax payable The ratio of the debit incidence of -VAT -Paid VAT to revenue. The tax liability is also known as the tax burden ratio. It is the ratio of VAT payable to main business revenue. If the inputs are greater than the outputs every month, then you have to submit a statement about this situation. Explain that you are caused by an increase in the inventory of materials or products, which happens from time to time, and it's fine to be able to explain why, but the prerequisite is that your various materials, electricity and other cost items are normal. Calculation of the tax burden rate tax burden rate = VAT payable / sales revenue Tax burden is the tax burden. The actual tax paid as a percentage of the net touch sales revenue. Tax burden can refer to VAT tax burden, income tax burden, business tax burden, etc. alone. It is also possible to calculate an overall tax burden by summing up all taxes paid during the year. The tax liability rate refers to the proportion of VAT payable by a VAT payer in the current period to the taxable sales revenue of the current period. For small-scale taxpayers, the tax burden rate is the collection rate: 4% for business, 6% for industry, and for general taxpayers, because of the input tax credit, the tax burden rate is not 17% or 13%, but much lower than the proportion of the specific calculations: the tax burden rate = the current VAT payable / the current taxable sales revenue of the current period of the current VAT payable = the current output tax amount - the actual deduction of input tax amount of the actual offset input tax amount = the beginning of the period offset input tax current input tax - input transfer - export refunds - the end of the period offset input tax tax tax burden is the tax burden rate, is the taxpayer corresponding to the period of the VAT payable and the proportion of sales revenue, but if the export enterprises or tax-exempt enterprises, the main export revenue and tax-exempt income according to the taxable rate of sales tax added to the calculation of the value-added tax, if there is imported materials, but also to take into account the part of the tax. The tax, the specific formula is as follows: VAT tax rate = [output tax exemption\refund income * applicable tax rate - (input tax - input tax transfer out of the beginning of the period retained at the end of the retained Customs write-off duty-free imported material composition taxable price * 17%)]/ (VAT sales exemption/refund sales), the above formula is common, if the business is simple company, the above formula does not involve the 0.
Question six: What is called the enterprise comprehensive tax burden rate, and how much The enterprise comprehensive tax burden rate is a certain period (usually one year) the total amount of taxes paid by the enterprise in the same period of the total income or the proportion of total profits realized. It is expressed by the formula:
Comprehensive tax burden rate of the enterprise = the total amount of taxes actually paid by the enterprise / the total income of the enterprise in the same period * 100%
The total amount of taxes actually paid by the enterprise includes all kinds of turnover tax, income tax, property tax, etc. This indicator reflects the contribution of the enterprise to the state finance, and the proportion of the state to participate in the distribution of the results of the production of the enterprise, so it is a comprehensive reflection of the situation of the tax burden. Therefore, it is an important indicator to comprehensively reflect the tax burden of enterprises, and this indicator can also be used to compare the overall tax burden of different types of enterprises or enterprises in different regions.
Therefore, the comprehensive tax burden rate of each enterprise is different.
Question 7: What is the typical corporate tax burden? The corporate tax burden varies depending on the type of production of the enterprise.
1. The general tax burden rate of industrial enterprises is between 3% and 6%
2. Real estate enterprises generally have a general tax burden of about 10% for the main tripod, and the tax burden of senior villas and senior hardcover residential properties will generally be 30-45%;
3. Business enterprises are generally in the range of 1.5-5% due to the nature of the decisions.
Question 8: The relationship between the VAT invoice issued by the enterprise and the enterprise's tax burden No, if your company is a general taxpayer, the VAT input invoice can be deducted
Question 9: What is the tax burden rate, how to calculate Definition: Simply put, it is the rate of the tax burden, with the actual payment of taxes divided by the basis of taxation, generally the following formula:
Formula
The formula
The VAT rate of the tax burden is the rate of the tax burden, which is the rate of the tax burden. p> VAT burden rate = actual tax paid / actual sales revenue excluding tax × 100%
Income tax burden rate = income tax payable ÷ total profit × 100%.?
Main business profit tax burden rate = (tax payable for the current period ÷ main business profit for the current period) × 100%
Stamp duty burden rate = (tax payable ÷ taxable income) × 100%
The tax burden rate refers to the ratio of the VAT payable by the VAT payer for the current period to the taxable sales revenue for the current period.
For small-scale taxpayers, the tax burden rate is the collection rate: 4% for business, 6% for industry, while for general taxpayers, due to the input tax credit, the tax burden rate is not 17% or 13%, but much lower than the ratio, which is calculated as follows:
Tax Burden Rate = Current VAT payable / Current Taxable Sales Revenue
Current VAT payable = Current VAT payable for the current period = current output tax - actual input tax credit
Actual input tax credit = input tax credit at the beginning of the period + input tax credit for the current period - input transfers - export tax rebates - input tax credit at the end of the period
Note: 1 For the production enterprises that have implemented the "exemption from offsetting and refund". The VAT payable includes the tax payable on exports against domestic sales
2 Normally, the VAT payable for the current period = the cumulative number of "transfer of unpaid VAT" + the cumulative number of "tax payable on exports against domestic sales"
The VAT payable for the current period = the cumulative number of "transfer of unpaid VAT" + the cumulative number of "tax payable on exports against domestic sales"
The tax burden is caused by the fact that the VAT is not payable on exports. p>
There are three main factors that cause the tax rate to decrease:
First, the sales price is lower, you can compare the sales price trend over a period of time, and explain why the sales price is lower. For example, seasonality, supply exceeds demand, fierce business competition, etc..
Second, the price of inputs increased, the price of inputs increased, the input tax that can be deducted will also increase, so that the difference between the output tax minus input tax is also less, the tax burden rate is reduced.
Third: a period of more imports, less sales, more deductible input tax, less output tax, will also reduce the tax burden rate of the period.
Edit how to evaluate the reasonableness of the enterprise VAT tax burden rate
Tax assessment of general VAT taxpayers, the tax burden rate is an important evaluation index, the tax authorities and taxpayers need to analyze whether the enterprise tax burden rate is reasonable. After the implementation of the Golden Tax Project, it is easier for the tax authorities to obtain the average data of the industry, but it is more difficult to grasp the individual differences between different enterprises. To analyze the reasonableness of enterprise tax burden rate, we must start from the operating characteristics of the enterprise. Enterprises producing the same products will have relatively large differences in tax burden rate due to different production and operation methods. Specific analysis can start from the following points:
1, analyze the enterprise value chain
The value chain of the manufacturing enterprise by including the research and development and design, procurement, manufacturing, sales, transportation, after-sales service, administration and 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 therefore the VAT burden on each enterprise is lower.
2. Analyze the production method of the enterprise
The processing cost of the enterprise includes depreciation, labor, and the cost of auxiliary production, which have no corresponding inputs to 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. Enterprises in the process of high-speed growth, the choice of outward processing mode is very common, so when analyzing the tax burden rate, to analyze the existence of the enterprise outward processing.
3, analyze the enterprise's mode of transportation
Now the enterprise sales 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 tax burden difference 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.
4, analyze the market positioning of enterprise products
Now analyze the tax burden is more emphasis on the same industry comparison. In fact, the same line of chicken enterprises in the market positioning is often different. Some companies set up 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. Due to the different market position, the gross profit of the product is not the same, the profit is part of the value-added amount, the higher the profit, the higher the tax burden. Therefore the same line ...... >>
Question 10: What is the tax burden How to calculate the tax burden of the two points Tax burden = tax / amount (excluding tax) * 100%, such as the first invoice of the tax burden = 79.25 / (1400-79.25) * 100% = 6%, such as general taxpayers tax burden = (output tax - input tax) / amount (excluding tax) * 100% = ( 79.25 - input tax) (1400-79.25)*100%=
The tax payable by a general VAT payer is the amount of tax added directly and then subtracted from the input tax = output tax - input tax = the amount of tax that you have withdrawn - the amount of input tax (the amount of tax paid on the inputs)