The tax burden rate refers to the percentage of the current taxable amount of the taxpayer's current taxable sales revenue, and the income tax burden rate, which is the percentage of the annual income tax payment to the total revenue of the enterprise.

The amount of general taxpayer enterprise income tax burden rate depends on what industry, the tax burden rate of each industry is different. Generally, industrial enterprises are around 2%, and commercial and wholesale are lower.

The calculation method is to divide the annual income tax payable by the annual sales revenue to get the EIT rate.

Extended information:

1. Analyzing the value chain of a company

The manufacturing company's value chain by including R&D and design, procurement, manufacturing, sales, transportation, after-sales service, administrative human resources and other parts.

For an independent enterprise, it often internally encompasses all of the above value chain, and the value added generated by each part is pooled in the same company, with a relatively high corporate tax burden. For a group of companies, the various parts of the internal value chain may be separate, and therefore the VAT burden is lower for each enterprise.

2. Analyze the production method of the enterprise

The processing cost of the enterprise includes depreciation, labor, and the cost of auxiliary production, all of which do not have corresponding inputs that can be deducted. But if the enterprise will be part of the products sent out for processing, the other side issued special invoices, these processing costs have generated inputs, the enterprise sales of the same case, the payment of VAT reduced, the tax burden decreased.

It is very common for enterprises to choose the outward processing mode in the process of high-speed growth, so when analyzing the tax burden rate, it is necessary to analyze whether there is outward processing in the enterprise.

Baidu Encyclopedia-Tax Burden Rate