0 1 agricultural and sideline food processing 3.50%;

02 food and beverage 4.50%;

03 textiles (chemical fiber) 2.25%;

2.91%for textiles and garments, leather feathers (velvet) and products;

05 paper and paper products industry 5.00%;

06 building materials products 4.98%;

07 chemical products 3.35%;

08 pharmaceutical manufacturing industry 8.50%;

09 cigarette processing12.50%;

10 plastic products industry 3.50%;

1 1 nonmetallic mineral products industry 5.50%;

12 metal products industry 2.20%;

13 mechanical transportation equipment 3.70%;

14 electronic communication equipment 2.65%;

15 handicrafts and other manufacturing industries 3.50%;

16 electrical machinery and equipment 3.70%;

17 electricity and heat production and supply industry 4.95%;

18 commercial wholesale 0.90%;

19 commercial retail 2.50%;

20 others 3.50%.

Simply put, tax burden is the burden caused by tax. The tax rate refers to the percentage of tax paid by enterprises divided by sales revenue in a certain period of time (usually one year). However, due to the different specific conditions of each enterprise, the negative rate is also different.

If it is a small-scale taxpayer, it generally refers to the tax rate of 3%; If the average taxpayer has a deduction, the tax rate is not fixed, but there will be an average among industries, and the tax authorities will evaluate taxpayers accordingly. Also known as the tax rate.

The calculation formula is: tax rate = tax payable/sales revenue * 100%.

Generally, the low tax rate will often attract the attention of the tax bureau, which can be controlled at not less than 1% (about 1.5% for commercial enterprises), and the tax rate of different industries is different. For small-scale taxpayers, the tax rate is 3% (previously 4% for business and 6% for industry), but for ordinary taxpayers, because it can be

The ratio, the specific calculation:

Tax rate = current VAT payable/current taxable sales income;

Value-added tax payable in the current period = current output tax-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.