Details are as follows:
1, VAT rate = actual VAT paid/actual sales revenue excluding tax × 100%.
2. Income tax rate = income tax payable ÷ taxable sales (taxable sales income) × 100%.
3. Main business profit tax rate = (current taxable amount ÷ current main business profit) × 100%.
4. Burden rate of stamp duty = (taxable amount/taxable income) × 100%.
Tax rate evaluation criteria:
1, 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.
2. 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.
3. Analyze the transportation mode of the enterprise.
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.
4. Analyze the market positioning of enterprise products.
When analyzing the tax burden, emphasize the 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.
5. Analyze the sales strategy of the enterprise.
The factors that affect the VAT tax burden also include the sales strategy of enterprises. There are two basic marketing strategies: one is pushing. The method is characterized by giving dealers great discounts, concessions, rebates and rewards, and relying on dealers to promote the market. The other is the pull type. The way is characterized by brand operation, advertising investment and marketing activities, so that the final consumers have a sense of identity and goodwill towards the products, thus stimulating the market, and there is no special reward and preferential treatment for dealers.