Tax liability rate = current VAT payable / current taxable sales revenue .
Current VAT payable = current sales tax - actual input tax credit.
Assuming that there is no prior-period tax credit for the current month, the tax liability rate = (output - input)/tax-free sales revenue.
VAT liability rate = actual tax paid / actual sales revenue excluding tax × 100%, a period of VAT "liability rate" = "taxable amount" ÷ "taxable sales" of the current period.
The "tax burden rate" for a certain period = "taxable amount" ÷ "taxable sales" for that period.
4% taxable amount = (1 million + 500,000) ÷ 1.17 × 4% = 51,300
Output tax = (1 million + 500,000) ÷ 1.17 × 17% = 218,000
Input tax = 218,000 - 51,300 + 10,000 = 1,770,000 (the total of the invoices that need to be certified is about 1,220,000)
(Sales are inclusive of tax. p>(Sales are tax-inclusive, tax-exclusive income does not need to be divided by 1.17, the general tax rate is to verify the data of a year, will not be calculated separately by a month ah!)
Expanded:
Influencing Factors
If 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 exceeding demand, intense business competition, etc.
Two, the price of incoming goods rises, the price of incoming goods rises, the amount of input tax that can be deducted will also increase, so that the difference between the output tax minus the input tax is also less, the tax burden rate is reduced.
Three, a period of more imports, less sales, more deductible input tax, less output tax, will also reduce the tax burden rate of the period.
Fourth, the factors affecting the VAT liability also include the marketing strategy of the business. There are two basic marketing strategies:
One is push. The approach is characterized by giving large discounts, concessions, rebates and incentives to dealers and relying on them 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, produce a good feeling, pulling the market, there is no special incentives and concessions to dealers.
The VAT liability rate of a domestic sales enterprise in a certain period = the cumulative amount of tax payable in each month of the current period ÷ the cumulative amount of taxable sales revenue in the current period.
The monthly "taxable amount" here is the total amount of tax payable in the monthly "VAT Return".
Monthly "taxable sales revenue" = sales of goods and services taxed at the applicable tax rate + sales of goods taxed under the simplified collection method in the monthly VAT Return.
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