General taxpayers can adjust their tax burden according to the tax burden formula, which mainly affects the tax burden. When the tax burden is too low, it means that the income from the main business of the enterprise in that month is higher.
Taxable amount mainly means that the value-added tax is relatively low, so this method can increase the value-added tax amount of the current month. If we compare the input tax amount of the current month, we can deduce how much input should be certified in the current month according to the appropriate tax burden, and the remaining input tax amount can be certified in the next month, so as to adjust the low tax burden of the current month.
Expand the data tax burden
It has two manifestations:
(1) tax rate. That is, the ratio of tax amount to tax base;
(2) tax burden. That is to say, it is expressed in absolute terms. There is no direct causal relationship between tax burden and tax obligation in tax law, that is, it may be borne by taxpayers or others.
Such as various income taxes, the tax burden is generally borne by taxpayers; For all kinds of turnover taxes, the tax burden may be borne by consumers. The determination of tax burden is usually determined by various progressive tax rates in various direct taxes, such as income tax, in addition to the needs of national fiscal revenue and social and economic management.
The tax burden can usually be divided into the following categories according to different situations:
(1) Taxpayer's total social tax burden and personal tax burden;
(2) Nominal tax burden and actual tax burden;
(3) Direct tax burden and indirect tax burden. ?
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