Generally, the low tax rate will often attract the attention of the tax bureau and can be controlled at not less than 1% (about 1.5% for commercial enterprises). Different industries have different tax rates. The specific tax rate table is:

VAT rate = {[annual output tax+sales of goods exempted from tax refund * effective tax rate of taxable goods-(total annual input tax-total annual input tax transferred out+tax retained at the beginning of the year-tax retained at the end of the year)]/[annual sales of taxable goods or services+sales of goods exempted from tax refund ]} * 100%.

influencing factor

First, the sales price has dropped. You can compare the sales price trends over a period of time and explain the reasons for the decline in sales prices. For example, seasonality, oversupply, fierce business competition and so on.

Second, as the purchase price increases, the deductible input tax will also increase, so that the difference between the output tax and the input tax will be less and the tax rate will be reduced.

Three: more purchases, less sales, more input tax and less output tax in one period will also reduce the tax rate in this period.