The tax rate is the proportion or amount levied on the object of collection.
At present, China's tax rates mainly include proportional tax rate, excessive progressive tax rate, excessive progressive tax rate and fixed tax rate, and their calculation methods are different.
Proportional tax rate: regardless of the number or amount of tax objects, it is calculated at the uniform tax rate of percentage.
Excess progressive tax rate: firstly, the amount of tax object is divided into several grades, and the amount of different grades is calculated according to the corresponding tax rate.
Excess progressive tax rate: you need to select a certain proportion of taxable objects as the starting point of taxation, then divide them into several grades according to the proportion, and finally stipulate the tax rate for each grade respectively.
Fixed tax rate: directly stipulate the tax amount according to the quantity unit of the tax object.
How to calculate the general taxpayer tax rate? General taxpayers refer to enterprises and business units whose annual value-added tax sales exceed the standard of small-scale taxpayers stipulated by the Ministry of Finance. The characteristic of ordinary taxpayers is that the input tax of value-added tax can be deducted from the output tax. General taxpayer: the basic tax rate is 17%, and the tax law also lists five kinds of goods with low tax rate of 13%, and several special businesses are collected by simple methods (refer to small scale). There are also taxable services and goods with zero tax rate. How do ordinary taxpayers calculate VAT? Value-added tax is a turnover tax based on the value-added tax generated during the circulation of goods (including taxable services). From the tax principle, value-added tax is a turnover tax levied on the added value of many links such as commodity production, circulation and labor services or the added value of commodities. The implementation of extra-price tax, that is, the value-added tax rate: providing modern service industry services (except tangible movable property leasing services), the tax rate is 6%. After the reform, the original business tax was changed to value-added tax, and the value-added tax increased by 6% (modern service industry) and 1 1% (transportation industry).
Tax declaration before 15 every month. The calculation formula of VAT payable is: output tax-input tax = tax payable. Note: The financial statements of the current month should be reported before the value-added tax is declared. (income statement, balance sheet, cash flow statement, owner's equity statement). Enterprise income tax Since 2009, the new scope of enterprise income tax collection and management has been tried out as follows: the enterprise income tax payable with value-added tax is managed by the State Taxation Bureau, and the enterprise income tax payable with business tax is managed by the local taxation bureau; Enterprises that pay both value-added tax and business tax shall, in principle, determine the ownership of collection and management according to the turnover tax payable for their main business declared by themselves at the time of tax registration. If the main business of an enterprise cannot be determined at the time of tax registration, the first business indicated in the industrial and commercial registration shall prevail; Once confirmed, it will not be adjusted in principle. Enterprises exempted from turnover tax according to the provisions of the tax law shall determine the ownership of enterprise income tax collection and management according to the types of exemption from turnover tax; The enterprise income tax of an enterprise that pays neither value-added tax nor business tax shall be temporarily managed by the local taxation bureau.