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A few days ago, I gave you a popular science article on the VAT declaration of small-scale taxpayers, and some partners mentioned the tax burden.
So today, let's give you a popular science article about the VAT tax burden.
Let's start with what the tax burden is.
The tax burden rate generally refers to the size of the tax burden of an enterprise in a certain period, and is generally measured by the proportion of tax in revenue。And what we usually call the tax rate,Generally, it refers to the tax rate of VAT and corporate income tax.
In addition to these two tax burdens, we also have a comprehensive tax rate, so what is a comprehensive tax rate?
The comprehensive tax rate is calculated by dividing the sum of all taxes borne by the enterprise by the income, and is used to determine how much money is given to the state for every 100 yuan of profit generated by the enterprise.
So how to calculate the tax rate?
1] VAT tax rate = (output tax in the current period - input tax actually deducted in the current period) 100% of the taxable sales amount in the current period
2] Corporate income tax rate = tax payable for the current period 100% of the taxable income for the current period
3] Comprehensive tax rate = (VAT + income tax + other tax) 100% of the taxable income for the current period
Note: The comprehensive tax rate, we can calculate the proportion of all taxes, or we can only look at the sum of certain taxes, so you can use it flexibly when using the comprehensive tax rate).
For the tax rate, some companies like to pay taxes in the way of the tax rate of the card industry. They all said that the boss said that he would pay taxes, but he couldn't exceed the tax rate, so I just paid them.
Remember, this is not advisable, even if you pay the tax, but you do not pay the actual amount, this is not advisable.
So why do people still pay so much attention to the tax rate? Because the tax burden rate is one of the indicators of tax assessment by the tax authorities, the Foshan Taxation Bureau of the State Administration of Taxation said in a reply that the average tax rate of the industry is based on the average value of the same industry in a certain periodIt is a reference index for the tax authorities to conduct audit and analysis of tax declarations for enterprises, and there is no unified standard, nor is it an indicator for calculating the tax amount。As long as the taxpayer operates legally and pays taxes in accordance with the law.
There is also the Foshan Municipal Taxation Bureau of the State Administration of Taxation.
Reply: Dear taxpayers (withholding agents, payers) Hello! The online message consultation you submitted has been received, and the reply is as follows:At present, there are no regulations on the management of VAT rates.
There is also the Dongguan Taxation Bureau of the State Administration of Taxation.
Enterprises only need to make truthful declarations in accordance with the provisions of tax laws and regulations according to their actual production and operation conditions. The industry tax rate is generated based on the average tax burden of all taxpayers in the industry, and there is no preset reference value. The above replies are for informational purposes only.
Therefore, the tax authorities are one of the means of risk management and control by analyzing the various financial and tax information submitted by taxpayers to carry out indicator early warning, and the VAT tax burden rate is one of the important evaluation indicators when assessing the taxpayers' tax payments.
However, there are large individual differences between different enterprises, even if they produce the same products, due to different production and operation methods, the VAT tax rate will also be quite different.
Therefore, there is no fixed and uniform tax rateThe "industry tax burden index" of the tax collection and management system is the reference value of the tax burden of a certain industry in a certain period of time extracted by the tax collection and management department from the tax collection and management system.
This indicator is not only changing, but also trending, and is used to screen for companies with abnormal tax rates.
Therefore, being warned does not mean that the company really has a problem, and there is no need to deliberately cater to the so-called tax rate index! The early warning came to the enterprise to investigate the cause in detailIf there is a problem, deal with the problem, and if there is no problem, the warning will be lifted, and that's it.
Don't believe the so-called "early warning value of the latest tax rate of various industries" spread on the Internet, let alone refer to the implementation! What enterprises should do is to operate in accordance with the law, actively study fiscal and tax policies, fully enjoy tax dividends, make reasonable tax arrangements, and avoid various risks.
Therefore, I would like to remind you here that the tax rate is not the basis for us to pay taxes, and we must remember it.
That's all for this issue, so stay tuned.