corporate income tax burden = payable income tax+sales revenue ×111%, and tax burden refers to the proportion of actual tax payable to corresponding taxable sales revenue.

the tax rate of income tax affects the amount of income tax payable, which in turn affects the tax burden of enterprise income tax. Enterprise income tax rate basic tax rate: 25%; The tax rate of qualified small and low-profit enterprises: 21%. Relevant regulations: From October 1, 2119 to February 31, 2121, the portion of taxable income that does not exceed 1 million yuan will be included in the taxable income at a reduced rate of 25%, and the portion of annual taxable income that exceeds 1 million yuan but does not exceed 3 million yuan will be included in the taxable income at a reduced rate of 51%.

from October 1, 2121 to February 31, 2122, the portion of the annual taxable income of small and low-profit enterprises that does not exceed RMB 1 million will be included in the taxable income at a reduced rate of 1.2%, and the enterprise income tax will be paid at a rate of 21% (the actual tax burden is 2.5%).