Enterprise income tax tax burden rate (referred to as tax burden rate) Tax burden rate = Income tax payable ÷ Sales revenue × 100%.
The tax burden refers to the proportion of the actual accrued tax to the corresponding taxable sales revenue. Tax liability can refer to VAT liability, income tax liability, sales tax liability, etc. alone. It is also possible to calculate an overall tax liability by totaling all taxes paid in the current year.
Based on the tax burden rate described in the Circular of the State Administration of Taxation on the Issuance of Measures for the Administration of Tax Assessment (for Trial Implementation) (GuoShuiFa [2005] No. 43), an example is as follows:
VAT Tax Burden Rate = (tax payable for the current period ÷ taxable revenue from the main business for the current period) × 100%
Income Tax Burden Rate = Income Tax Payable ÷ Sales Revenue × 100%
Stamp duty burden rate = (taxable amount ÷ taxable income) × 100%
Resource tax tax burden rate = [taxable amount ÷ main business income (product sales revenue)] × 100%
In conclusion, the comprehensive tax burden rate, which examines a country's tax system at the macro level, and the tax burden rate of each tax are examined at the micro level The tax burden rate of each tax type is to examine the tax burden of taxpayers at the micro level is normal or not, the respective measurement objectives are different, so the calculation method is also different.