Accurately Grasp The Industry'S Early Warning Tax Rate And Average Average Tax Rate.

Do you know what the early-warning tax rate is?

commonly

Too low will often cause the concern of the Inland Revenue Department, and can grasp at around 1% of the average tax rate of the industry (about 1.5% of commercial enterprises).

Calculation of enterprise tax rate

At present, VAT generally refers to:

Theoretical tax rate: gross profit *17% divided by sales revenue

Actual tax rate: actually tax is divided by sales revenue.

Tax rate refers to

The proportion of value added tax payable in the current period shall be the proportion of taxable sales revenue.

For small taxpayers, the tax rate is 3%.

For the general taxpayer, the tax rate is not 17% or 13%, but it is far below the proportion.

Tax rate = current value added tax / current sales tax payable

Current value added tax = current sales tax - actual deductible input tax

Actual deductible input tax = initial tax allowance + current tax input - import export - export tax rebate - final tax allowance

Note 1:

In the implementation of the "exemption and refund" production enterprises, the VAT should be included, including the "export reduction of domestic product sales tax".

Note 2:

Under normal circumstances, the current value added tax should be added to the value added tax. The accumulated amount of the "small amount of the outstanding value-added tax" plus the "export tax deduction for domestic sales tax" shall be accumulated.

Supplementary knowledge:

"The amount of tax payable for export reduction of domestic products" refers to the amount of tax that should be refunded in the raw materials, spare parts, fuel and power consumed by the production enterprises to export their own goods.

"Tax rebate" refers to the refund of the tax paid to the taxpayer by the state according to the regulations.

It is a form of tax expenditure, that is, the tax refund is given by the state to encourage the taxpayer to engage in or expand some kind of economic activity.

It usually includes export tax rebates, reinvestment tax rebates, refunded tax rebates, tax rebates and other forms of tax rebate.

What is "exemption, offset or refund": the "exemption" tax for the implementation of the "exemption, offset and refund" tax administration means that the self produced goods exported to the production enterprises are exempt from the value-added tax from the production and sales links of their enterprises. The "tax" refers to the amount of tax that should be refunded to the self produced goods exported by the production enterprises, such as raw materials, parts and components, etc., and the tax payable on the goods sold on the domestic market; and the "refund" tax refers to the amount of tax paid by the production enterprises to export the self produced goods in the current period, which is due to the top of the product, and the tax that is not payable to the top of the tax.

The low tax rate usually results in the concern of the Inland Revenue Department. It can be controlled at no less than 1% (about 1.5% of commercial enterprises). The tax rates of different industries are different. The specific tax rates of various industries are listed below.

I. enterprise value added tax

Agricultural and sideline food processing 3.50

Food and drink 4.50

Textiles (chemical fiber) 2.25

Textile, clothing, leather feathers (cashmere) and products 2.91

Paper and paper products industry 5

Building materials 4.98

Chemical products 3.35

Pharmaceutical manufacturing 8.50

Cigarette processing 12.50

Plastic products industry 3.50

Non metallic mineral products industry 5.50

Metal products industry 2.20

Mechanical pport equipment 3.70

Electronic communication equipment 2.65

Arts and crafts and other manufacturing industries 3.50

Electrical machinery and equipment 3.70

Production and supply of electricity and heat 4.95

Commercial wholesale 0.90

Commercial retail 2.50

Other 3.5

Two, enterprise income tax industry early-warning tax negative rate

Leasing industry 1.50%

Special equipment manufacturing industry 2%

Professional and technical services 2.50%

Professional machinery manufacturing industry 2%

Paper and paper products industry 1%

Reproduction and printing of printing and recording media 1%

Beverage manufacturing 2%

Pharmaceutical manufacturing 2.50%

Animal husbandry 1.20%

General equipment manufacturing industry 2%

Communications equipment, computers and other electronic equipment manufacturing industry 2%

Plastic products industry 3%

Food manufacturing 1%

Business services 2.50%

Other manufacturing industries -- pipe industry 3%

Other manufacturing 1.50%

Other construction industry 1.50%

Other services 4%

Other mining industry 1%

Leather, fur, feather (velvet) and its products 1%

Wholesale business 1%

Agricultural and sideline products processing industry 1%

Agriculture, forestry, animal husbandry and Fishery Services 1.10%

Wood processing and wood, bamboo, rattan, brown and straw products 1%

Retail business 1.50%

Residential services 1.20%

Metal products industry -- bearing bush 6%

Metal products industry -- spring 3%

Metal products industry 2%

Building materials manufacturing -- cement 2%

Building materials manufacturing industry 3%

Construction and installation industry 1.50%

Furniture manufacturing 1.50%

Computer services 2%

Chemical raw materials and chemical products manufacturing industry 2%

Crafts and other manufacturing industries -- Pearl 4%

Arts and crafts and other manufacturing industries 1.50%

Waste resources and waste materials recycling industry 1.50%

Non metallic mineral products industry 1%

Textile industry -- socks industry 1%

Textile industry 1%

Shoes and caps manufacturing 1%

Real estate 4%

Electrical machinery and equipment manufacturing industry 2%

Production and supply of electricity and heat 1.50%

Road pport 2%