Different industries have different tax rates, but the overall tax rate is between 3-5.5%. Generally speaking, the tax rate of enterprises should be in the range of 1%-4%, commercial trade should be controlled in the range of 0.8%-2%, and manufacturing enterprises should be controlled in the range of 2%-4%. If the tax rate of an enterprise is much lower than that of other enterprises in the same industry, it may mean that the enterprise is abnormal in some aspects, and this abnormality is the focus of managers' attention.

Data expansion

The tax rate refers to the proportion of VAT payable by VAT taxpayers in the current period to the taxable sales income in the current period. For small-scale taxpayers, the tax rate is the collection rate: 3%, while for ordinary taxpayers, because the input tax can be deducted, the tax rate is not 13% or 9%, but much lower than this ratio. Generally speaking, the value-added tax payable in this period = the cumulative amount of value-added tax payable in subsidiary ledger+the cumulative amount of value-added tax payable in export deduction of domestic products.

Calculation method

VAT rate = actual paid VAT amount/actual sales revenue excluding tax × 100%.

Income tax rate = income tax payable-taxable sales (taxable sales income) × 100%.

Main business profit tax rate = (current taxable amount ÷ current main business profit) × 100%.

Burden rate of stamp duty = (taxable amount/taxable income) × 100%.