The general tax burden rate is controlled at about 1%-3% up and down fluctuation is normal. 1, if it is lower than 1% or individual month is particularly high to check; monthly tax burden rate is the same no change to check. 2, for small-scale taxpayers, the VAT liability rate is the proportion of the current VAT payable to the current taxable sales revenue. The tax burden rate refers to the proportion of VAT payable by the VAT obligor for the current period to the taxable sales revenue for the current period.2. For small-scale taxpayers, the tax burden rate is the levy rate: 3%, and for general taxpayers, due to the offsetting of input tax credits, the tax burden rate is not 13% or 9%, but is much lower than the proportion.17% or 13%. VAT invoices, can be offset 17% (general tax) or 13% (scale tax tax tax bureau agent); VAT rate is divided into six grades: the basic rate of 17%, the low rate of 13%, 11%, 7%, levy rate and zero rate. Enterprises obtain VAT invoices as long as the document stipulates the scope of credit input tax, how much can be deducted, there is no limit to the amount.
First of all, the tax rate of VAT = (current taxable amount ÷ current taxable income from main business) × 100%.
Secondly, the VAT burden rate varies from industry to industry and from region to region in different periods. The burden rate is a fluctuating data, even if there is a relevant average tax rate for reference, it does not prove that there is a risk if it deviates from this data.
The VAT rate is generally controlled at 3%. For small-scale taxpayers, the tax burden rate is the collection rate: 3%, while for general taxpayers, due to the possibility of offsetting input tax, the tax burden rate is not 17% or 13%, but far below that. 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 output tax total + exemptions and credits of sales of goods * taxable goods utility tax rate - (annual input tax total - annual input tax transfer out total + the beginning of the year) tax credit -
Tax credit at the end of the year)] / [annual sales of taxable goods or services + sales of exempted goods]} *100%.
Please click to enter a picture description (18 characters max)