The tax rate refers to the proportion of VAT payable by VAT taxpayers in the current period to the taxable sales income in the current period. For small-scale taxpayers, the tax rate is the collection rate: 3%, while for ordinary taxpayers, because the input tax can be deducted, the tax rate is not 13% or 9%, but much lower than this ratio. Generally speaking, the current VAT payable = the cumulative amount of VAT payable in the subsidiary ledger+the cumulative amount of VAT payable for export deduction for domestic products.

VAT tax rate = actually paid VAT tax/actual sales revenue excluding tax × 100%

Income tax rate = income tax payable ÷ taxable sales (taxable sales income) × 100%.

Main business profit tax rate = (current taxable amount ÷ current main business profit) × 100%

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Burden rate of stamp duty = (tax payable/taxable income) × 100%

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+input tax in the current period-input transfer-export tax rebate-input tax retained at the end.

Note: For the production enterprises that implement the "exemption, offset and refund". Value-added tax payable includes the tax payable for export deduction of domestic products.

The tax rate is classified, such as the VAT tax rate:

Actual value-added tax paid/sales revenue excluding tax × 100%

The income tax rate is:

Actual income tax paid/sales revenue excluding tax × 100%