The sales tax rate of VAT enterprises is 16%. Output items issued every month, minus the input certified in the current month. If there is a balance. That's the tax you have to pay. If it is negative, that is, the input is greater than the output, it can be reserved for later output.

For example, the minimum tax burden of Shanghai production enterprises is 5%, and the total sales invoice you issue is 1 1600 yuan. Main business income 10000 yuan, output tax 1600 yuan. The lowest tax you have to pay is the main business income * the lowest tax rate.

That is, 10000*0.05=500 yuan. Then, you can only prove that the deductible input tax is 1200 yuan and below. If it exceeds your tax burden, it will be low. Will enter the tax warning list.

According to the Notice of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China of the Ministry of Finance on Some Specific Policies of Consumption Tax (Caishui [2006] 125) and the Notice of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China of the Ministry of Finance on Adjusting and Perfecting the Consumption Tax Policy (Caishui [2006] No.33), "the behavior of units and individuals to buy large-packaged lubricating oil and change it into small packages after simple processing or to buy lubricating oil without processing and only label it is regarded as the production behavior of taxable consumption tax goods. Units and individuals shall declare and pay consumption tax for the above acts. It is allowed to deduct the consumption tax paid for the purchase of lubricants. " The applicable tax rate of lubricating oil is 0.2 yuan/liter, and the conversion standard of measurement unit is: lubricating oil 1 ton = 1 126 liter.

Extended data:

Excerpted from the Notice of the Ministry of Finance State Taxation Administration of The People's Republic of China on Adjusting and Perfecting the Consumption Tax Policy.

In order to meet the needs of the objective development of social and economic situation and further improve the consumption tax system, with the approval of the State Council, the tax items, tax rates and related policies of consumption tax have been adjusted. The relevant contents are hereby notified as follows:

I. About new tax items

(a) increase the tax items of golf balls and equipment, high-grade watches, yachts, wooden disposable chopsticks and solid wood floors. The applicable tax rate is:

1. The tax rate for golf balls and equipment is10%;

2. The tax rate for high-end watches is 20%;

3. Yacht tax rate10%;

4. The tax rate of wooden disposable chopsticks is 5%;

5. The tax rate of solid wood flooring is 5%.

(two) cancel the tax items of gasoline and diesel oil, and add the tax items of refined oil. Gasoline and diesel oil are changed to subheads under refined oil tax (the tax rate remains unchanged). In addition, naphtha, solvent oil, lubricating oil, fuel oil and aviation kerosene were added.

1. The applicable tax rate (unit tax) for the above new tax items is:

(1) naphtha, unit tax 0.2 yuan/liter;

(2) solvent oil, the unit tax is 0.2 yuan/liter;

(3) Lubricating oil, the unit tax is 0.2 yuan/liter;

(4) Fuel oil, the unit tax is 0. 1 yuan/liter;

(5) Aviation kerosene, the unit tax is 0. 1 yuan/liter.

2. The conversion standard of the unit of measurement of the above new subtitle is:

(1) naphtha 1 ton = 1385 liters;

(2) solvent oil 1 ton = 1282 liters;

(3) Lubricating oil 1 ton = 1 126 liters;

(4) Fuel oil 1 ton = 10 15 liter;

(5) Aviation kerosene

1 ton = 1246 liters.

References:

Notice of the Ministry of Finance State Taxation Administration of The People's Republic of China on Adjusting and Perfecting the Consumption Tax Policy