The tax burden rate refers to the proportion of the current VAT payable by the VAT payer to the current taxable sales revenue.
For small-scale taxpayers, the tax burden rate is the collection rate of 3%; 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 specific calculation is as follows:
Tax Burden Rate=Current VAT payable/ Current Taxable Sales Revenue
Current VAT payable=Current sales tax -> Actual credit input tax
Current VAT payable=Current sales tax -> Actual credit input tax
Current VAT payable = Current sales tax -> Current sales tax -> Current sales tax -> Current sales tax -> Actual credit input tax
Actual input tax credit=Entry input tax credit at the beginning of the period+Input tax credit of the current period-Input transfer-export tax refund-entry tax credit at the end of the period
The general tax burden rate is too low and often attracts the attention of the tax bureau, so it can be grasped to be no less than the average tax burden rate of the industry of about 1% (about 1.5% for commercial enterprises), and the tax burden rate of each industry is different, and the tax burden The tax burden rate varies from industry to industry, and the tax burden rate standard will be updated continuously. The following is a list of industry-specific tax rates for reference:
Enterprise VAT Industry Early Warning Rate
Agricultural Food Processing 3.50%
Food & Beverage 4.50%
Textile (Chemical Fiber) 2.25%
Textile & Clothing, Leather, Feather & Velvet & Products 2.91%
Paper & Paper Product 5.00%
Paper & Paper Product 5.00%
Paper & Paper Product 5.00%
Paper & Paper Product 5.00%
Paper & Paper Product 5.00 Paper Products Industry 5.00%
Building Materials Products 4.98%
Chemical Products 3.35%
Pharmaceutical Manufacturing 8.50%
Cigarette Processing 12.50%
Plastic Products Industry 3.50%
Nonmetallic Mineral Products Industry 5.50%
Metallic Products Industry 2.20%<
Mechanical transportation equipment 3.70%
Electronic communication equipment 2.65%
Crafts and other manufacturing 3.50%
Electrical machinery and equipment 3.70%
Electricity and heat production and supply 4.95%
Commercial wholesaling 0.90%
Commercial retailing 2.50%
Others 3.5%
Enterprise Income Tax Industry Early Warning Rate
Leasing Industry 1.50%
Specialized Equipment Manufacturing 2.00%
Professional and Technical Services 2.50%
Specialized Machinery Manufacturing 2.00%
Paper and Paper Products Industry 1.00%
Printing and Recording Media Reproduction Printing 1.00%
Beverage Manufacturing 2.00%
Pharmaceutical Manufacturing 2.50%
Animal Husbandry 1.20%
General Equipment Manufacturing 2.00%
Communication Equipment, Computer and Other Electronic Equipment Manufacturing 2.00%
Plastic Products Industry 3.00%
Food Manufacturing 1.00%
Business Services 2.50%
Other Manufacturing? Pipe 3.00%
Other Manufacturing 1.50%
Other Construction 1.50%
Other Services 4.00%
Other Mining 1.00%
Leather, Fur, Feather (Down) and Their Products 1.00%
Wholesale 1.00%
Agricultural Food Processing Industry 1.00%
Agriculture, Forestry, Animal Husbandry and Fishery Services 1.10%
Wood Processing and Wood, Bamboo, Rattan, Palm and Grass Products 1.00%
Retail Trade 1.50%
Residential Services 1.20%
Metal Products Industry? Axle Shingles 6.00%
Metal Products Industry? Springs 3.00%
Metal Products Industry 2.00%
Building Materials Manufacturing? Cement 2.00%
Construction Materials Manufacturing 3.00%
Construction and Installation 1.50%
Furniture Manufacturing 1.50%
Computer Services 2.00%
Chemical Raw Materials and Chemicals Manufacturing 2.00%
Crafts and Other Manufacturing? Pearls 4.00%
Crafts and Other Manufacturing 1.50%
Waste Resources and Waste Materials Recycling and Processing Industry 1.50%
Nonmetallic Mineral Products Industry 1.00%
Textile Industry? Hosiery 1.00%
Textile Industry 1.00%
Textile Clothing, Shoes and Hats Manufacturing Industry 1.00%
Real Estate Industry 4.00%
Electrical Machinery and Equipment Manufacturing Industry 2.00%
Electricity and Heat Production and Supply Industry 1.50%
Road Transportation Industry 2.00%