Tax rate refers to the proportion of corporate tax burden, and its calculation formula is: tax rate = actually paid tax/income excluding tax * 100%. In the tax-related laws, only the corresponding tax rate is stipulated, but there is no tax rate, and the enterprise can confirm it according to the actual production and operation. Generally speaking, the tax rate of catering industry is mostly between 1%-2%.

What is the corporate income tax rate generally controlled?

The enterprise income tax rate is the percentage of income tax paid each year to the sales or turnover of an enterprise. The formula is: enterprise income tax rate = income tax payable ÷ sales excluding tax × 100%.

The appropriate tax rate of enterprise income tax will vary according to different industries and regions. Details are as follows:

1, catering industry 2.00%,

2. Road transport industry 2.00%,

3. Electricity and heat production and supply 1.50%,

4. Electrical machinery and equipment manufacturing industry 2.00%,

5. Real estate industry 4.00%,

6. Textile, clothing, shoes and hats manufacturing industry 1.00%,

7. Textile industry 1.00%,

8. Textile industry-socks industry 1.00%,

9, nonmetallic mineral products industry 1.00%,

10, waste resources and waste materials recycling processing industry 1.50%,

1 1, handicrafts and other manufacturing industries 1.50%,

12, handicrafts and other manufacturing industries-pearl 4.00%,

13, chemical raw materials and chemical products manufacturing 2.00%,

14, computer service industry 2.00%,

15, furniture manufacturing 1.50%,

16, construction and installation industry 1.50%,

17, building materials manufacturing 3.00%,

18, building materials manufacturing-cement 2.00%,

19, metal products industry 2.00%,

20, metal products industry-spring 3.00%,

2 1, metal products industry-bearing 6.00%,

22. Resident service industry 1.20%,

23. Retail 1.50%,

24. Wood processing and wood, bamboo, rattan, palm and grass products industry 1.00%,

25. Agriculture, forestry, animal husbandry and fishery services 1. 10%,

26, agricultural and sideline food processing industry 1.00%,

27. Wholesale industry 1.00%,

28. Leather, fur, feather (velvet) and its products industry 1.00%,

29. Business services 2.50%,

30. Food manufacturing 1.00%,

3 1, plastic products industry 3.00%,

32. Communications equipment, computers and other electronic equipment manufacturing industry 2.00%,

33. General equipment manufacturing 2.00%,

34, animal husbandry 1.20,

35. Pharmaceutical manufacturing industry 2.50%,

36. Beverage manufacturing industry 2.00%,

37. Reproduction printing of printing industry and recording media 1.00%,

38. Entertainment industry 6.00%,

39. Paper and paper products industry 1.00%,

40, professional machinery manufacturing 2.00%,

4 1, professional and technical services 2.50%,

42. Other construction industries 1.50%,

43. Other manufacturing industries 1.50%,

44, other mining industry 1.00%,

45. Other service industries 4.00%,

46. Other manufacturing industries-pipe industry 3.00%,

47. Other manufacturing industries-pipe fittings 1.00%.

Tax rate generally refers to the tax burden of enterprises in a certain period of time, which is generally measured by the proportion of tax revenue to income. The most commonly used tax rates are VAT rate and income tax rate.

Tax burden, also known as tax burden, is an economic burden caused by state taxation. Tax burden is the result of the influence of national tax on social economy, and it is a manifestation of the economic distribution relationship reflected by national tax. Also known as tax rate, it is the ratio of tax payable to main business income.