The general tax burden rate is too low will often cause the attention of the tax bureau, can be mastered at no less than 1% (commercial enterprises 1.5% or so), the tax burden rate of each industry is different, the specific tax burden rate table is: VAT burden rate = ｛[annual output tax total + sales of exempted or refunded goods * taxable goods utility tax rate - (annual input tax total -)] / [annual sales of taxable goods or services + sales of exempted goods * taxable goods - (yearly input tax transfer total -)]. Annual input tax transfer total + beginning of the year tax credit - end of the year tax credit)]/[Annual sales of taxable goods or services + sales of exempted goods]}*100%
1 Agricultural Food Processing 3.50
2 Food and Beverage 4.50
3 Textiles (chemical fiber) 2.25
4 Textile, Clothing, Leather, Feather and Down Products 2.91
5 Paper and Paper Products Industry 5.00
6 Building Materials Products 4.98
7 Chemical Products 3.35
8 Pharmaceutical Manufacturing Industry 8.50
9 Coil and Tobacco Processing 12.50
10 Plastic Products Industry 3.50
11 Nonmetallic Mineral Products Industry 5.50
12 Metal Products Industry 2.20
13 Machinery and Transportation Equipment 3.70
14 Electronic Communication Equipment 2.65
15 Crafts and Other Manufacturing Industries 3.50
16 Electrical Machinery and Equipment 3.70
17 Electricity and Heat Production and Supply 4.95
18 Commercial Wholesaling 0.90
18 Commercial Wholesale p> 18 Commercial Wholesale 0.90
19 Commercial Retail 2.50
20 Others 3.5 Calculation of Enterprise Tax Burden Rate
At present, it generally refers to the value-added tax (VAT)
Theoretical Tax Burden Rate: Gross Profit from Sales * 17% divided by Sales Revenue Actual Tax Burden Rate: Actual Tax Paid Divided by Sales Revenue
The Tax Burden Rate refers to the current period's VAT payable by the VAT payer. The tax burden rate is the ratio of the current VAT payable by the obligor to the current taxable sales revenue.
For small-scale taxpayers, the tax burden rate is the collection rate: 4% for business, 6% for industry, while for general taxpayers, due to the input tax credit, the tax burden rate is not 17% or 13%, but much lower than the ratio, the specific calculations:
Tax Burden Rate=Current VAT payable/ Current Taxable Sales Revenue
Current VAT payable = Current output tax - Actual offsetting amount VAT payable for the current period=VAT output for the current period-actual input tax credit
Actual input tax credit = input tax credit at the beginning of the period+input tax credit for the current period-input transfer-out-export tax refund-credit for input tax credit at the end of the period
Note:1 For the manufacturing enterprises with "exemption and credit/refund", the VAT payable includes the tax payable for exporting offsetting the taxable amount of the products for domestic sales
2 Usually, the VAT payable for the current period = the taxable VAT in the detailed account of VAT payable. For example, annual sales of at least 1.8 million.
2. foreign sales revenue accounted for more than 95% of total sales revenue of self-managed production enterprises, how to calculate the value-added tax burden rate. The tax rate is 17% and the refund rate is 13%. Please list the formula.
Answer: 1. Enterprises with import and export operation rights are not subject to the restriction that the annual VAT sales must be more than 1.8 million yuan in the annual review of VAT general taxpayers. However, the new small business enterprises with import and export operation rights after July 1, 2004 must have actual sales of more than 1.8 million yuan within one year from the date of tax registration before applying for the qualification recognition of general taxpayers.
2. Tax burden = {Annual output tax total + sales of exempted goods × 17% - (annual input tax total - annual input tax transfer total + beginning of the year tax credit - end of the year tax credit) ÷ annual sales of taxable goods and services (excluding sales of tax-exempted goods and services) + sales of exempted goods} × 100%.
As in your second question, assuming the total sales revenue is 1,000,000 yuan, 950,000 yuan of revenue from export sales, 50,000 yuan of revenue from domestic sales, 150,000 yuan of input tax, a tax rate of 17%, and a tax rebate rate of 13%, the calculations are as follows:
Output tax = 50,000 * 17% = 8,500 yuan
Input tax reversal = 950,000 * (17% - 13%) = 38000 yuan
Tax payable = 8500-(150000-38000) = -103500 yuan
Tax liability = [8500+950000*17%-(150000-38000)]/1000000*10...... >>
How do general taxpayer companies control their tax liability rate?
It's very simple You invoice a million this month, the sales item 170,000 and you actually need to pay the minimum VAT tax is 15,000 yuan That is, you need to 155,000 input to adjust If you do not have so many valves It is necessary to control the invoicing or purchasing of inputs based on the inputs
What is the standard of the tax burden rate of the commercial enterprises
The standards set by the localities are inconsistent, and the specific industries are also not consistent. In addition, the specific industry tax rate is also different. 1%-4% are available.
What is the tax burden of an enterprise in general?
The tax burden rate refers to the proportion of the current VAT payable to the current taxable sales revenue of the VAT payer. For small-scale taxpayers, the tax burden rate is the collection rate: 3%, while for general taxpayers, due to the input tax credit, the tax burden rate is not 17% or 13%, but much lower than the ratio.
The general tax rate is too low often cause the attention of the tax bureau, can be mastered in not less than 1% (commercial enterprises 1.5% or so), the tax rate of each industry is different, the specific tax rate table is: VAT tax rate = ｛ [annual sales tax total + exemptions and refunds of sales of goods * taxable goods utility tax rate - (annual input tax total - the annual input tax transferred out of the total + at the beginning of the year) 5 Paper and Paper Products Industry 5.00
6 Building Materials Products 4.98
7 Chemical Products 3.35
8 Pharmaceutical Manufacturing Industry 8.50
9 Tobacco and Cigarette Processing 12.50
10 Plastic Products Industry 3.50
11 Nonmetallic Mineral Products Industry 5.50
12 Metal Products 2.20
13 Machinery and Transportation Equipment 3.70
14 Electronic Communication Equipment 2.65
15 Arts and Crafts and Other Manufacturing Industries 3.50
16 Electrical Machinery and Equipment 3.70
17 Electricity and Heat Production and Supply 4.95
18 Wholesale Commerce 0.90<
19 Commercial retailing 2.50
20 Others 3.5
Calculation of enterprise tax burden rate
At present, it generally refers to the value-added tax (VAT):
Theoretical tax burden rate: Gross profit from sales*17% divided by sales revenues
Effective tax burden rate: Actual tax paid divided by sales revenues
The tax burden rate refers to the current period's payable VAT by a person who is liable for VAT. The tax burden rate refers to the ratio of VAT payable by the obligor in the current period to the taxable sales revenue in the current period.
For small-scale taxpayers, the tax burden rate is the collection rate: 4% for business, 6% for industry, while for general taxpayers, due to the offsetting of input tax, the tax burden rate is not 17% or 13%, but much lower than the ratio, the specific calculations :
The tax burden rate = the current VAT payable/the current taxable sales revenue
The current VAT payable=the current output tax - actual offsetting of output tax - actual offsetting of output tax - actual offsetting of output tax - actual offsetting of output tax - actual offsetting of output tax - actual offsetting of output tax - actual offsetting of output tax - actual offsetting of output tax - actual offsetting of output tax - actual offsetting of output tax - actual offsetting of output tax - actual offsetting of input tax VAT payable for the current period=VAT output for the current period-actual input tax credit
Actual input tax credit = input tax credit at the beginning of the period+input tax credit for the current period-input transfer-out-export tax rebate-credit input tax credit at the end of the period
Note:1 For the manufacturing enterprises with "exemption and credit/refund", the VAT payable includes the tax payable for the exported products offsetting the tax payable for the domestic products
2 Usually, the VAT payable for the current period=VAT detail account. =VAT payable for the current period is usually the accumulated amount of "transferring out unpaid VAT" in the VAT payable ledger + the accumulated amount of "tax payable on exported products offsetting domestic sales"
Enterprise VAT liability rate
Recommendation: A must read book for finance professionals, "Strategic Budgeting - The Industrial Revolution in Management". Strategic Budgeting - The Industrial Revolution in Management" is the first book in China to take a straight line, the whole process of case, systematic management! It is also the first domestic dare to financial personnel commitment to the whole process of systematic combat effect of the book, financial personnel must see!
Q: 1. My unit is an import and export trading company, mainly self-managed exports, import and export rights and export business Fo 3 years, but recently less business, I do not know whether there are now sales revenue regulations, for example, annual sales of at least 180 million.
2. Foreign sales revenue accounted for more than 95% of the total sales revenue of self-managed production enterprises, how to calculate the VAT tax rate. The tax rate is 17% and the refund rate is 13%. Please list the formula.
Answer: 1. Enterprises with import and export operation rights are not subject to the restriction that the annual VAT sales must be more than 1.8 million yuan in the annual review of VAT general taxpayers. However, after July 1, 2004, new small business enterprises with import and export operation rights must apply for general taxpayer qualification recognition only if their actual sales reach more than 1.8 million yuan within one year from the date of tax registration.
2 , tax burden = {Total annual sales tax + sales of exempted and refundable goods × 17% ...... >>
What is the lowest tax burden rate of each industry
Open this web page to see the tax burden of each industry xifuwa/19a/56
General taxpayers industry average tax burden rate
No. Industry Average tax burden rate
1 Agricultural Food Processing 3.50
2 Food and Beverage 4.50
3 Textiles (Chemical Fiber) 2.25
4 Textiles, Garments, Leather Feathers (Down) and Products 2.91
5 Paper and Paper Products Industry 5.00
6 Building Material Products 4.98
7 Chemical Products 3.35
8 Pharmaceutical Manufacturing Industry 8.50
9 Coil Tobacco Processing 12.50
10 Plastic Products 3.50
11 Nonmetallic Mineral Products 5.50
12 Metal Products 2.20
13 Machinery and Transportation Equipment 3.70
14 Electronics and Communication Equipment 2.65
15 Crafts and Other Manufacturing 3.50
16 Electrical machinery and equipment 3.70
17 Production and supply of electricity and heat 4.95
18 Commercial wholesale 0.90
19 Commercial retail 2.50
20 Plastic steel doors and windows 2.41
21 Mechanical processing 1.77
22 Other 3.50
What is a reasonable tax rate for a manufacturing company?
What is a reasonable tax burden rate for a production enterprise
Calculation of enterprise tax burden rate
At present, it generally refers to the value-added tax (VAT):
Theoretical tax burden rate: Gross profit*17% divided by sales revenue
Effective tax burden rate: Actual tax paid divided by sales revenue
The tax burden rate refers to the ratio of VAT payable by a VAT payer for a period to the The tax burden rate is the ratio of VAT payable by a VAT obligor in the current period to the taxable sales revenue of the current period.
For small taxpayers, the tax burden rate is the collection rate of 3%,
while for general taxpayers, due to the input tax credit, the tax burden rate is not 17% or 13%, but much lower than the ratio, the specific calculation is as follows:
Tax Burden Rate = current VAT payable/current taxable sales revenue
Current VAT payable = current output tax - actual sales revenue
Current VAT payable = current output tax - actual sales revenue Current output tax - actual input tax credit
Actual input tax credit = opening input tax credit + current input tax credit - input transfer - export tax rebate - closing input tax credit
What is the general tax burden of an enterprise?
The corporate tax burden varies depending on the type of production.
1. The tax burden rate of general industrial enterprises is between 3% and 6%
2. Real estate enterprises generally have a tax burden of about 10% for the ordinary main ding, and the tax burden of senior villas and senior hardcover residential properties will generally be 30-45%;
3. Business enterprises are generally in the range of 1.5-5% due to the nature of the decision.
What is the comprehensive tax burden rate of enterprises, and how much
The comprehensive tax burden rate of enterprises refers to the total amount of taxes paid during a certain period of time (usually one year) as a proportion of the total income or total profit realized by the enterprise during the same period. It is expressed by the formula:
Comprehensive tax burden rate of enterprise = total tax actually paid by the enterprise / total income of the enterprise in the same period * 100%
The total tax actually paid by the enterprise includes all kinds of turnover tax, income tax, property tax, etc. This indicator reflects the contribution of the enterprise to the state finance, and also reflects the proportion of the state to participate in the distribution of the production results of the enterprise, therefore, it is a comprehensive reflection of the tax burden situation of the enterprise. Therefore, it is an important indicator to comprehensively reflect the tax burden of enterprises, and this indicator can also be used to compare the overall tax burden of different types of enterprises or enterprises in different regions.
Therefore, the comprehensive tax burden rate of each enterprise is not the same.
What is the appropriate VAT liability rate for the sales industry
The tax liability rate refers to the proportion of VAT payable by the VAT payer for the current period to the taxable sales revenue for the current period.
The minimum tax burden of each industry:
Catering Industry 2.00%
Road Transportation Industry 2.00%
Electricity, Heat Production and Supply Industry 1.50%
Electrical Machinery and Equipment Manufacturing Industry 2.00%
Real Estate Industry 4.00%
Textile, Clothing, Shoes, and Hats Manufacturing Industry 1.00%
Textile Industry 1.00%
Textile Industry - Hosiery 1.00%
Non-Metallic Mineral Products Industry 1.00%
Waste Resource and Waste Material Recycling and Processing Industry 1.50%
Crafts and Other Manufacturing 1.50%
Crafts and Other Manufacturing - Pearls 4.00%
Chemical Materials and Chemical Products Manufacturing 2.00%
Computer Services 2.00%
Furniture Manufacturing 1.50%
Construction and Installation 1.50%
Building Materials Manufacturing 3.00%
Building Materials Manufacturing - Cement 2.00%
Metal Products Industry 2.00%
Metal Products Industry - Springs 3.00%
Metal Products Industry -
Shaft Tiles 6.00%
Residential Services 1.20%
Retail Trade 1.50%
Timber Processing and Wood, Bamboo, Rattan, Palm and Grass Products 1.00%
Agriculture, Forestry Agriculture, forestry, animal husbandry and fishery services 1.10%
Agricultural food processing industry 1.00%
Wholesale industry 1.00%
Leather, fur, feather (down) and their products 1.00%
Other mining 1.00%
Other services 4.00%
Other construction 1.50%
Other manufacturing 1.50%
Other Manufacturing 1.50%
Other Manufacturing - Pipes 3.00%
Other Manufacturing - Water Ambient
Pipe Fittings 1.00%
Business Services 2.50%
Food Manufacturing 1.00%
Plastic Products 3.00%
Communication Equipment, Computer and Others
Electronic Equipment Manufacturing 2.00%
General Equipment Manufacturing 2.00%
Livestock 1.20
Pharmaceutical Manufacturing 2.50%
Beverage Manufacturing 2.00%
Printing and Reproduction of Recorded Media Printing 1.00%
Entertainment 6.00%<
Paper and paper products 1.00%
Specialized machinery manufacturing 2.00%
Specialized technical services 2.50%
What is the appropriate gross profit margin for a general taxpayer with a VAT liability rate of 1%?
If you are not a manufacturing enterprise,
VAT burden rate = VAT payable/income = (income a cost)*0.17/income = 1% (1)
Gross profit margin = (income a cost)/income (2)
From (1) and (2), we can get the gross profit margin = 5.882352941%