How to calculate the tax liability ratio?

Tax liability rate = current VAT payable / current taxable sales revenue.

Current VAT payable = current sales tax - actual input tax credit.

Actual credit input tax = opening retained input tax + current input tax - input transfer - export tax rebate - closing retained input tax.

Calculation Method

VAT liability rate=Actual VAT paid/Actual sales revenue excluding tax×100%

Income tax liability rate=Income tax payable ÷ Taxable sales (taxable sales revenue) × 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%

Specific calculations:

Tax burden rate = VAT payable for the current period/taxable sales revenue for the current period

VAT payable for the current period = current output tax - Actual input tax credit

Actual input tax credit=Entry input tax credit + Current input tax credit - Input transfer - Export tax refund - End input tax credit

Note: 1 For manufacturing enterprises with "exemption and credit". The VAT payable includes the tax payable on exported products offset against domestic sales

2 Normally, the VAT payable for the current period = the cumulative number of "Transferred Unpaid VAT" + the cumulative number of "Tax Payable on Exported Products Offset against Domestic Sales" in VAT payable ledger

The tax rate of the current period is as follows p>

The tax liability rate is categorized, such as the VAT liability rate is:

Actual VAT paid/sales revenue excluding tax x 100%

The income tax liability rate is:

Actual income tax paid/sales revenue excluding tax x 100%

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