The calculation formula of the enterprise turnover tax burden rate is: the enterprise turnover tax burden rate=the turnover tax actually paid by the enterprise in a certain period ÷ the total sales or business income in the same period × 100%. The enterprise turnover tax burden rate is the ratio of the turnover tax paid by the enterprise in a certain period to the sales revenue in the same period. It is an important indicator for analyzing the enterprise's turnover tax burden on a certain commodity. Because the turnover tax has the characteristics of transferability, tax paying enterprises can usually transfer all or part of the tax paid to others through various ways, so the turnover tax does not all constitute the tax burden of enterprises.
Turnover tax is a kind of tax levied on the turnover or quantity of taxpayers' commodity production and circulation links and the turnover of non commodity transactions.
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Calculation formula of enterprise income tax burden rate
Income tax burden rate (tax burden rate for short) Tax burden rate=income tax payable ÷ business income × 100%. The income tax burden rate is the percentage of the annual income tax amount paid in the sales or turnover of the enterprise.
For example, if an enterprise's annual product sales revenue is 1 million yuan, its accounting profit is 100000 yuan, and its annual income tax is 30000 yuan, then the income tax burden rate is 3/100 * 100%=3%
Corporate income tax burden rate=income tax payable/sales revenue * 100%
There are three forms of tax burden: proportional, progressive and regressive. The proportional tax burden is that the ratio of tax borne by the taxpayer to his income does not change with the change of income; Progressive tax burden means that the ratio of tax borne by the taxpayer to his income increases with the increase of income; The regressive tax burden is that the ratio of the tax borne by the taxpayers to their income decreases with the increase of income. In China, the tax items include: value-added tax, consumption tax, enterprise income tax, individual income tax, resource tax, property tax, urban land use tax, urban maintenance and construction tax, land value-added tax, urban real estate tax, vehicle purchase tax, vehicle and vessel use tax, vehicle and vessel use license tax, stamp tax, farmland occupation tax, deed tax, fixed asset investment direction adjustment tax Tobacco tax and so on. The ratio between the sum of these various tax revenues of the country and the total economic volume of the whole country (represented by GDP) constitutes the tax burden level of our country.
Development data: The micro tax burden is the actual tax burden of a single taxpayer, including individuals and individual enterprises. The main body of the tax burden here is the actual taxpayer, not the nominal taxpayer. The taxpayer is the unit and individual that ultimately bears the tax. Taxpayers and taxpayers are two different concepts. Because at the micro level, the realization of tax burden is fluid, in which there are various tax burden transfers. Therefore, the ultimate destination of tax burden is the actual taxpayer of micro tax burden. The level of a country's macro tax burden is related to such economic factors as the country's fiscal policy, the rationality of industrial structure, the production ratio of domestic enterprises, the level of import and export, and the price of domestic commodities.
How to calculate the tax burden of enterprises?
The tax burden of enterprises is the tax burden rate of enterprises.
The tax burden rate is calculated by dividing the total amount of taxes payable by the enterprise in the current year (excluding individual income tax) by the sum of sales revenue and operating revenue realized by the enterprise in the current year, and then multiplying by 100% to obtain the tax burden rate of the enterprise. The enterprise can use this indicator to calculate the overall tax burden rate of the enterprise. It can calculate the tax burden rate for several consecutive years. It can also use the tax burden rate indicator of the current year to compare with other macro tax burden rate indicators of the same industry or country. It can clearly see the level of the best ideal tax payment level of the enterprise.
On the premise of abiding by the tax law, the high tax burden rate does not mean that the enterprise pays taxes abnormally. In most cases, the high tax burden rate of an enterprise is caused by the growth of its sales performance. In other words, the high tax burden rate also means that the tax planning activities of the enterprise have not been carried out or carried out effectively, so the enterprise needs to carry out good tax planning.
VAT negative rate=(current taxable amount ÷ current taxable main business income) × 100%
Income tax burden rate=income tax payable ÷ total profits × 100%
Stamp tax burden rate=(tax payable ÷ taxable income) × 100%
Tax burden rate of resource tax=[tax payable ÷ main business income (product sales income)] × 100%
In a word, the comprehensive tax burden rate is to examine the tax system of a country at the macro level. The tax burden rate of each tax category is to examine whether the tax burden of taxpayers is normal at the micro level. Their measurement objectives are different, so the calculation methods are different.
See Baidu Know Tax Burden Rate for details.
