Actual tax rate: actual tax paid divided by sales revenue.
Value-added tax rate refers to the proportion of value-added tax payable by value-added tax payers in the current period to taxable sales income.
For small-scale taxpayers, the tax rate is the collection rate: 3%, while for ordinary taxpayers, the tax rate is not 17% or 13%, but much lower than this ratio. The specific calculation is as follows:
Tax rate = VAT payable in current period/taxable sales income in current period.
Value-added tax payable in current period = output tax in current period-actual deduction of input tax.
Actual input tax deduction = input tax retained at the beginning+input tax in the current period-input transfer-export tax rebate-input tax retained at the end.
Tax rate = tax/sales revenue = tax/tax rate
Gross profit margin = gross profit/sales revenue = gross profit/gross profit margin
I hope I can help you!
Question 2: How reasonable is the tax avoidance rate for ordinary taxpayers? How much is appropriate? General tax rate = VAT payable in current period/taxable sales income in current period.
1. In general, general taxpayers, business 1%, industry 3%.
2. The monthly tax rate should not be lower than the lower limit, otherwise you will be invited to tea.
In addition, the tax bureau has a set of formulas for random inspection of enterprises, and the business tax rate fluctuates normally around 1%-3%; If it is less than 1% or 1
Don't be particularly tall; If the monthly tax rate has not changed, check it;
It doesn't mean that it is enough for you to reach the tax rate every month, but it depends on whether you pay enough taxes.
If you are in charge of the tax task, you will be allowed to pay the tax yourself. If you don't obey, you may be audited.
I hope the above will help you.
Question 3: Generally speaking, what is the tax burden of enterprises? 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 3%, while for ordinary taxpayers, the tax rate is not 17% or 13%, but much lower than this ratio.
Generally, the low tax rate will often attract the attention of the tax bureau, which can be controlled at not less than 1% (about 1.5% for commercial enterprises), and the tax rate varies in different industries. The specific tax rate table is: VAT rate = {[annual output tax+sales of goods exempted from tax refund * actual tax rate of taxable goods-(total annual input tax-total annual input tax transferred out+tax retained at the beginning of the year-tax retained at the end of the year)]/[annual sales of taxable goods or services+sales of goods exempted from tax refund ]} * 100%.
1 agricultural and sideline food processing 3.50
2 food and drink
3 Textiles (chemical fibers) 2.25
Textiles and clothing, leather feathers (velvet) and products 2.9 1
5 Paper and paper products industry 5.00
6 Building materials products 4.98
7 chemical products 3.35
8 pharmaceutical manufacturing 8.50
9 cigarette processing 12.50
10 plastic products industry 3.50
1 1 nonmetallic mineral products industry 5.50
12 metal products industry 2.20
13 mechanical transportation equipment 3.70
14 electronic communication equipment 2.65
15 handicrafts and other manufacturing industries 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 Others 3.5
Calculation of enterprise tax rate
At present, it generally refers to value-added tax:
Theoretical tax rate: sales gross profit * 17% divided by sales revenue.
Actual tax rate: actual tax paid divided by sales revenue.
The tax rate refers to the proportion of VAT payable by VAT taxpayers to taxable sales income in the current period.
For small-scale taxpayers, the tax rate is the collection rate: business tax 4%, industry 6%. For ordinary taxpayers, the tax rate is neither 17% nor 13%, because the input tax can be deducted, but it is far below this ratio. Specific calculation:
Tax rate = VAT payable in current period/taxable sales income in current period.
Value-added tax payable in current period = output tax in current period-actual deduction of input tax.
Actual input tax deduction = input tax retained at the beginning+input tax in the current period-input transfer-export tax rebate-input tax retained at the end.
Note: 1 For the production enterprises that implement tax exemption and refund, the value-added tax payable includes the tax deduction for the export of domestic products.
2. Under normal circumstances, the current VAT payable = the cumulative amount of unpaid VAT transferred from the VAT payable subsidiary ledger+the cumulative amount of tax payable for export deduction of domestic products.
Enterprise value-added tax rate
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Q: 1. Our company is an import and export trading company, mainly engaged in self-export It has been three years since we obtained the import and export rights and export business, but recently the business has been less. I don't know if there are any regulations on sales revenue, such as the annual sales must reach at least 1.8 million.
2. How to calculate the value-added tax rate of self-operated production enterprises whose export income accounts for more than 95% of total sales income? The tax rate is 17% and the tax refund rate is 13%. Please list the calculation formulas.
Answer: 1. Enterprises with the right to operate import and export are not subject to the restriction that the annual VAT sales should reach more than10.8 million yuan when the general VAT taxpayer conducts the annual review. However, small commercial enterprises newly established 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 they can apply for general taxpayer qualification.
2. tax burden = {total annual output tax+sales of tax-free goods × 17% ... >; & gt
Question 4: What is the tax rate standard for commercial enterprises? The standards set by different places are inconsistent, and the tax rates of specific industries are also different. 1%-4%.
Question 5: What is the annual tax rate of ordinary taxpayers? Spend a few blessings to show that they don't pay much attention to the inventory. The general tax burden is determined according to the same industry in your province. I don't usually come to the tax bureau to check you.
Question 6: What is the average tax rate? The average tax rate refers to the average tax burden of some enterprises in a certain industry or a certain region, that is, the tax amount is higher than the sales income. If there is a big gap between the average tax rate of an enterprise and the same industry, it can be suspected that there may be problems, which is also one of the bases for tax assessment.
Question 7: For ordinary taxpayers, the VAT rate is 1%. What is the appropriate gross profit margin? If you are not a manufacturer,
VAT rate = VAT payable/revenue = (revenue-cost) *0. 17/ revenue = 1%( 1)
Gross profit margin = (revenue-cost)/revenue (2)
Gross profit margin ranges from (1) and (2) = 5.4438+0%.
Question 8: What is the lowest tax rate for each industry? Open this page to see the tax burden of various industries. Xifuwa/19a/56.
Average industry tax rate of general taxpayers
Serial number industry average tax rate
1 agricultural and sideline food processing 3.50
2 food and drink
3 Textiles (chemical fibers) 2.25
Textiles and clothing, leather feathers (velvet) and products 2.9 1
5 Paper and paper products industry 5.00
6 Building materials products 4.98
7 chemical products 3.35
8 pharmaceutical manufacturing 8.50
9 cigarette processing 12.50
10 plastic products industry 3.50
1 1 nonmetallic mineral products industry 5.50
12 metal products industry 2.20
13 mechanical transportation equipment 3.70
14 electronic communication equipment 2.65
15 handicrafts and other manufacturing industries 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 2.4 1
2 1 machining 1.77
22 Other 3.50
Question 9: What is the VAT rate of the sales industry? The appropriate tax rate refers to the proportion of value-added tax payable by value-added tax payers in the current period to the taxable sales income in the current period.
Minimum tax burden by industry:
Catering industry 2.00%
Road transport industry 2.00%
Production and supply of electricity and heat 1.50%
Electrical machinery and equipment manufacturing industry 2.00%
Real estate industry 4.00%
Textile and clothing, footwear and headwear manufacturing 1.00%
Textile industry 1.00%
Textile industry-socks industry 1.00%
Non-metallic mineral products industry 1.00%
Waste resources and waste materials recycling processing industry 1.50%
Handicraft and other manufacturing industries 1.50%
Handicraft and other manufacturing industries-Pearl 4.00%
Chemical raw materials and chemical products manufacturing industry 2.00%
Computer service industry 2.00%
Furniture manufacturing 1.50%
Construction and installation industry 1.50%
Building materials manufacturing industry 3.00%
Building materials manufacturing industry-cement 2.00%
Metal products industry 2.00%
Metal products industry-3.00% in spring
Metal products industry-
Bearing bush 6.00%
Resident service industry 1.20%
Retail 1.50%
Wood processing and wood, bamboo, rattan, palm and grass products industry 1.00%
Agriculture, forestry, animal husbandry and fishery services 1. 10%
Agricultural and sideline food processing industry 1.00%
Wholesale industry 1.00%
Leather, fur, feather (velvet) and its products industry 1.00%
Other mining industry 1.00%
Other service industries 4.00%
Other construction industry 1.50%
Other manufacturing 1.50%
Other manufacturing industries-pipeline industry 3.00%
Other manufacturing industries-water heating
Fitting 1.00%
Business service industry 2.50%
Food manufacturing 1.00%
Plastic products industry 3.00%
Communication equipment, computers and others
Electronic equipment manufacturing industry 2.00%
General equipment manufacturing industry 2.00%
Animal husbandry 1.20
Pharmaceutical manufacturing industry 2.50%
Beverage manufacturing industry 2.00%
Reproduction printing of printing industry and recording media 1.00%
Entertainment industry 6.00%
Paper and paper products industry 1.00%
Professional machinery manufacturing industry 2.00%
Professional and technical service industry 2.50%
Question 10: What is the appropriate VAT rate for the sales and wholesale industries? 0.9
Supplement:
General taxpayer tax rate by industry
1 agricultural and sideline food processing 3.50
2 food and drink
3 Textiles (chemical fibers) 2.25
Textiles and clothing, leather feathers (velvet) and products 2.9 1
5 Paper and paper products industry 5.00
6 Building materials products 4.98
7 chemical products 3.35
8 pharmaceutical manufacturing 8.50
9 cigarette processing 12.50
10 plastic products industry 3.50
1 1 nonmetallic mineral products industry 5.50
12 metal products industry 2.20
13 mechanical transportation equipment 3.70
14 electronic communication equipment 2.65
15 handicrafts and other manufacturing industries 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 Others 3.5