What is an important indicator to measure the severity of tax burden? It is the core of the tax system.

The tax rate is an important indicator of the severity of the tax burden and is the core of the tax system.

The tax rate refers to the ratio between the taxpayer's tax payable and the amount of the taxable object. It is the legal standard for calculating the tax payable. The level of the tax rate is directly related to the amount of national fiscal revenue and the weight of taxpayers' burden. It reflects the depth of the country's taxation of taxpayers and is the core element of the tax system.

When analyzing the tax burden, attention should be paid to distinguishing between the nominal tax rate and the actual tax rate. The nominal tax rate can be divided into broad and narrow senses. The broad nominal tax rate is the statutory tax rate or the listed tax rate. The nominal tax rate in the narrow sense refers to the proportion of my country's agricultural tax payable to the annual output of the land. The actual tax rate is the ratio of the actual tax amount to the taxable amount.

When the actual tax amount is less than the tax payable, or the tax base is less than the amount of the tax object, or both conditions are met at the same time, the actual tax rate is less than the nominal tax rate. The tax exemption rate is also called "zero tax rate". Refers to the tax rate expressed as zero for certain tax objects and tax objects at a specific link. Theoretically, zero-rating is different from tax-exemption.

Theoretically, zero tax rate and tax exemption are different. Tax exemption means that certain tax objects and certain taxpayers are exempted from the tax payable by themselves, while the purchased goods or services are still tax-inclusive. In tax practice, there are many special tax forms such as compound tax rates, sliding tax rates, and compound tax rates.

Classification of tax rates:

1. Proportional tax rate: that is, the same tax rate is stipulated for the same tax object, regardless of the amount. China's value-added tax, business tax, urban maintenance and construction tax, corporate income tax, etc. adopt proportional tax rates.

2. A fixed tax rate, also called a fixed tax rate (tax amount), directly stipulates the amount of tax payable based on the unit tax object (such as area, volume, weight, etc.), rather than stipulating the proportion of tax payable. . The fixed tax rate is easy to calculate and is suitable for taxes levied on a specific basis.

3. Progressive tax rates, that is, divided into several levels according to the amount of tax calculation basis, and different tax rates are applied respectively. Its characteristics are: the larger the amount of tax basis, the higher the tax rate; the smaller the amount of tax basis, the lower the tax rate.