Tax burden refers to the proportion of the actual taxable amount to the corresponding taxable sales income. Tax burden can refer to value-added tax burden, income tax burden, business tax burden and so on. You can also add up all the taxes paid this year and work out a total tax burden.
According to the tax rate stated in the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Printing and Distributing the Administrative Measures for Tax Assessment (Trial) (Guo Shui Fa [2005] No.43), give an example:
Value-added tax rate = (current taxable amount ÷ current taxable main business income) × 100%
Income tax rate = income tax payable ÷ sales revenue × 100%
Burden rate of stamp duty = (taxable amount/taxable income) × 100%
Resource tax burden rate = [tax payable ÷ main business income (product sales income) ]× 100%
In short, the comprehensive tax rate is to examine a country's tax system at the macro level, and the tax rate of each tax is to examine whether the taxpayer's tax burden is normal at the micro level. Their respective measurement objects are different, so the calculation methods are different.