The tax rate, is the proportion or the amount of tax levied on the object of taxation. The tax rate is the yardstick for calculating the amount of tax, and is also an important symbol for measuring the weight of the tax burden. China's current tax rates mainly include proportional tax rate, excess progressive tax rate, excess progressive tax rate, and fixed tax rate.
To analyze the lightness of the tax burden, we should pay attention to the difference between the nominal tax rate and the effective tax rate. The effective tax rate is the ratio of the amount of tax paid to the amount of taxable objects. When the amount of tax paid is less than the amount of tax payable, or the tax base is less than the amount of the tax object, or both conditions at the same time, the effective tax rate is less than the nominal tax rate. For example, in the enterprise income tax at a rate of 55%, assuming that all the income of 10,000 yuan, are the tax base, there is no tax cuts or exemptions, the taxable amount of 5,500 yuan, the actual tax is also 5,500 yuan, the effective tax rate is equal to the nominal tax rate, are 55%. If the tax is reduced from the taxable amount by 25% to $1,375, the effective tax is $4,125. Other things being equal, the effective tax rate is 41.25%. If $2,000 is deducted from the entire income and not taxed, the tax base is $8,000, and other things being equal, the actual tax paid is $4,400, and the effective tax rate is 44%. If both conditions are met, the tax paid will be 3300 yuan and the effective tax rate will be 33%.
Business tax
I. Business tax adopts different proportional tax rates according to different industries and categories, which are as follows:
(1) The tax rate is 3% for transportation, construction, post and telecommunications, and cultural and sports industries.
(2) Service industry, sale of real estate, transfer of intangible assets, the tax rate is 5%.
(c) The tax rate for the financial and insurance industry is 5%.
(iv) the entertainment industry to implement the range of 5%-20% tax rate, the specific trial tax rate, there are the people's governments of the provinces, autonomous regions and municipalities directly under the Central Government in accordance with the local situation in the range of tax law category decision.