How to calculate the tax rate?

Tax rate = VAT payable in current period/taxable sales income in current period.

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.

Extended data calculation method

VAT rate = actual paid VAT amount/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%

Burden rate of stamp duty = (taxable amount/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: 1 refers to the production enterprise that implements "exemption, credit and refund". Value-added tax payable includes tax deduction for domestic products export.

2. Under normal circumstances, the value-added tax payable in this period = the cumulative amount of value-added tax payable in the subsidiary ledger+the cumulative amount of value-added tax payable for export deduction of domestic products.

Tax rates are classified, such as VAT 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%

References:

Baidu encyclopedia-tax rate