Tax burden rate = current VAT payable / current taxable sales revenue. Current VAT payable = Current sales tax - Actual input tax credit. Actual offsetting input tax = opening offsetting input tax + current input tax - input transfer - export tax rebate - final offsetting input tax.
I. Agricultural and sideline products processing industry: 3.50%;
II. Textile materials (chemical fibers): 2.25%;
III. Textile garments, hides, skins and furs (fleece) and leather goods: 2.91%;
IV. Paper and paper products industry: 5.00%;
V. Chemicals: 3.35%;
vi. tobacco production: 12.50%;
vii. non-metallic mineral products industry, 5.50%;
viii. machinery and equipment, 3.70%;
ix. handicrafts and other industries, 3.50%
x. electricity, machinery and equipment: 3.70%;
xi. production and supply of electricity and heat: 4.95%;< /p>
xii. Wholesale trade: 0.9%;
xiii. Commercial retail trade: 2.50%;
xiv. Other: 3.5%.
fifteen, food and beverage: 4.5%;
sixteen, construction products: 4.98%;
seventeen, pharmaceuticals: 8.5%;
eighteen, plastics industry: 3.5%;
nineteen, hardware products: 2.2%;
twenty, electronic communications rate: 2.65%.
For the implementation of the "exemption and refund" policy for manufacturing enterprises, the VAT payable includes "export collateral collateral offset".
Generally, the VAT payable for the current period = the accumulated amount of "unpaid VAT" transferred from the "VAT paid" account + the accumulated amount of "export collateral collateral". Accumulation.
What is the typical VAT rate?
Usually, it is normal for the tax rate to fluctuate between 1% and 3%.
1, if it is lower than 1% or very high in some months, it should be investigated; every month's tax, there is no change, the same should be investigated. The tax burden ratio is the ratio of VAT payable during the year to taxable sales for the year.
2, for small-scale taxpayers, the tax burden rate that is the collection rate: 3%, for ordinary taxpayers, because of the ability to make input tax deductions, so the tax burden rate is not 13% or 9%, but much less than this ratio. VAT invoice, can be offset 17% (general tax), or 13% (tax authorities on behalf of the collection).