If the input exceeds the output every month, you should submit a statement about this situation. Explain that you are caused by an increase in inventory of materials or products. This happens from time to time, as long as you can explain the reason, but only if all your materials, electricity and other cost items are normal.
Calculation of tax rate
Tax rate = VAT payable/sales revenue tax burden, that is, tax burden. Actual tax paid as a percentage of net sales revenue.
Tax burden can refer to value-added tax burden, income tax burden, business tax burden and so on. You can also add up all the taxes paid this year and work out a total tax burden. 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 of the period-input tax in the current period-input transfer-export tax rebate-input tax retained at the end of the period is the tax rate, that is, the ratio of value-added tax payable by taxpayers to sales revenue in the same period. However, if it is an export enterprise or a tax-free enterprise, the export income and tax-free income are mainly calculated according to the taxable rate, and the output tax is added to calculate the value-added tax. If raw materials are processed, this part of the tax should be considered. The specific formula is as follows: VAT rate = [output tax reduction \ tax refund income * applicable tax rate-(input tax-input tax is transferred out at the beginning and retained at the end, and the tax-free imported materials written off by customs are taxable value * 17%)]/ (sales including VAT are reduced). The above formula is universal. If it is a simple company, the above formula does not involve 0.