1. What is the manufacturing VAT rate?
The general VAT rate is 65438+ 0% of total sales. For small-scale taxpayers, the tax rate is the collection rate: business tax is 4%, and industry is 6% (now it is uniformly collected at 3%). For ordinary taxpayers, the tax rate is neither 17% nor 13%, because the input tax can be deducted. 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.
Generally speaking, the gross profit margins of various industries tend to converge and remain within a fluctuation range, which also forms the average tax rate of an industry for value-added tax. Tax authorities are used to using the tax rates of various industries as indicators to assess whether there is any abnormality in the operation of enterprises.
2. What is VAT?
In practice, it is difficult to accurately calculate the added value or additional value of commodities in the process of production and circulation. Therefore, China also adopts the method of tax deduction, which is a widely used method in the world. That is, according to the sales of goods or services, the sales tax is calculated at the prescribed tax rate, and then the value-added tax paid when obtaining goods or services is deducted, that is, the input tax, and the difference is the taxable amount of the value-added part. This calculation method embodies the principle of taxation according to value-added factors.
The collection of value-added tax usually includes all links in the production, circulation or consumption process. It is a neutral tax based on value-added or price difference. Theoretically, it includes all agricultural industries (planting, forestry and animal husbandry), mining, manufacturing, construction, transportation and commercial services. Or all links of raw material procurement, manufacturing, wholesale, retail and consumption.
Three, how to evaluate the rationality of enterprise value-added tax rate
(A) Enterprise value chain analysis
The value chain of manufacturing enterprises includes R&D design, procurement, manufacturing, sales, transportation, after-sales service and administrative human resources. For an independent enterprise, all the above-mentioned value chains are often included internally, and the added value generated by each part is collected in the same company, so the corporate tax burden is relatively high. For group companies, all links in the internal value chain may be separated, so the burden of value-added tax of each enterprise is relatively low.
(B) Analysis of enterprise production mode
The processing expenses of an enterprise include depreciation, labor and auxiliary production expenses, and there is no corresponding input to deduct these expenses. However, if the enterprise issues some products for processing and the other party issues special invoices, these processing fees will generate input. Under the condition that the sales of enterprises remain unchanged, the value-added tax paid will be reduced and the tax burden will be reduced. In the process of rapid growth of enterprises, it is very common to choose outsourcing mode, so when analyzing tax rate, it is necessary to analyze whether there is outsourcing in enterprises.
(C) Analysis of enterprise transportation mode
Now the products sold by enterprises are often sent to the warehouse of the other party, and the transportation cost is relatively high. There are different ways to deal with transportation costs. We compare the differences of tax burden in two common ways: one is the buyer's burden, and the transportation company directly issues invoices to the buyer; First, the seller bears the responsibility, and the transportation company directly issues invoices to the seller.
(D) Market positioning analysis of enterprise products
Now when analyzing the tax burden, more emphasis is placed on comparison with the same industry. In fact, the positioning of enterprises in the same industry in the market is often different. Some enterprises establish brand image and take the high-end route, with good product quality and expensive sales price. Some products attach importance to low-cost operation and mass market, with large market capacity and win with small profits but quick turnover. Due to different market positions, the gross profit of products is also different, and profit is part of the value-added amount. The higher the profit, the higher the tax burden. Therefore, in the same industry, the corporate tax burden of high-end products is relatively high, while that of low-end products is relatively low.
The above is the relevant content of the manufacturing VAT rate compiled for you. According to the law of our country, as long as there is value-added in the process of commodity production and circulation, value-added tax must be paid in accordance with relevant regulations, but the value-added tax paid by enterprises must be balanced. If you have any other questions, you can consult a lawyer.