What does the levy rate mean?

The tax collection rate is determined by the tax authorities after investigation. In the case that the taxpayer cannot provide information such as the tax object and tax basis stipulated in the tax law due to the imperfect financial accounting system, the proportion of tax payable is calculated according to other data related to the tax object and tax basis. Usually, due to the complexity of the verification of value-added and income, the method of direct taxation is adopted by multiplying sales income or operating income by the collection rate. Theoretically, VAT directly calculates the tax rate based on sales, which is equivalent to the product of value-added rate multiplied by tax rate, while income tax directly calculates the tax rate based on sales or turnover, which is equivalent to the product of value-added rate multiplied by tax rate.

Value-added tax rate: it is the ratio of value-added tax to the sales of goods or taxable services, the scale for calculating value-added tax of goods or taxable services, and an important symbol for measuring tax burden. China implements a proportional tax rate, and the VAT rate is divided into three grades according to taxable behavior: 13? 9? 6?

Collection rate: refers to the proportion of tax payable calculated by the tax authorities after investigation when the taxpayer cannot provide the tax object and tax basis stipulated in the tax law because of the imperfect financial accounting system. In value-added tax, for small-scale taxpayers, it is 3? Value-added tax is levied according to the collection rate. Affected by the epidemic, small-scale taxpayers continued to reduce taxes in 2002 1 year1? The policy of levying value-added tax on output.

Tax rate: refers to the tax burden of enterprises in a certain period of time, which is generally measured by the proportion of tax revenue to income. The most commonly used tax rates are value-added tax rate and income tax rate:

1, VAT rate = actually paid VAT amount ÷ actual sales revenue excluding tax × 100? p & gt

Actual input tax deduction = remaining input tax at the beginning+current input tax.

-Input Transfer-Export Tax Refund-Final Input Tax Relief

2. Income tax rate = income tax payable ÷ taxable sales (taxable sales income) × 100? p & gt

In actual work or according to the proportion of the tax actually paid by the taxpayer to the sales or turnover of the previous tax year; Or a typical household survey; Or uniformly stipulated by the state in the tax law or implementation rules.