In short, the tax rate is the tax rate. According to the definition, the tax rate refers to the ratio of the taxpayer's current taxable amount to taxable sales income. For taxpayers, especially tax collectors, tax rates are necessary. Next, Deep Space Network will talk to you in detail about the definition of "tax rate".

The tax burden, also known as the tax rate, is the ratio of the current taxable amount to the main business income. According to the changing relationship between tax rate and tax object, there are three forms: proportional tax rate, progressive tax rate and regressive tax rate.

Proportional tax rate refers to the ratio of tax payable by taxpayers to their income, which will not change with the change of income;

The progressive tax rate is the ratio of the tax that should be borne by the negative taxpayer to its income, which increases with the increase of income;

Regressive tax's burden rate refers to the ratio of tax payable of taxpayers to their income, which decreases with the increase of income.

Enterprise industry early warning tax rate

The tax rate refers to the ratio of the current taxable income of VAT taxpayers to the current taxable sales income. If the enterprise tax burden changes abnormally, or the tax rate is far below the level of the same industry for a long time, it will attract the attention of the tax bureau.

The specific calculation is: tax rate = current taxable amount/current taxable sales income * 100%.

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.

It should be noted that the early warning indicator of tax burden is only one of the indicators of tax assessment, which is different from the collection rate and is not the basis of tax collection.

The tax rate is the percentage of the actual tax paid by the enterprise to its net sales income. Tax burden is divided by tax category, including value-added tax burden, income tax burden and additional tax burden. Enterprises can plan and calculate the total tax revenue of enterprises for a period of time on a monthly, quarterly or annual basis according to the actual tax payment situation. Then, make a horizontal and vertical comparison. Understand the development of the enterprise from the tax aspect, report to the relevant management examination and approval departments, and adjust the relevant business strategies in time.