The tax rate is an important indicator of the tax burden.

The tax rate is an important indicator of the tax burden.

The main forms of tax rates are:

1. Proportional tax rate, which refers to a tax rate that only stipulates a proportion regardless of the amount of tax objects. It is generally applicable to taxing turnover amounts. . Proportional tax rates can also be divided into unified proportional tax rates and differential proportional tax rates. A unified proportional tax rate means that only one proportional tax rate is set for one type of tax, and all taxpayers pay tax at the same rate. Differential proportional tax rates refer to a tax with two or more proportional tax rates based on different standards;

2. Progressive tax rates refer to the provision of different levels of tax rates for the same tax object. The larger the amount of the object, the higher the tax rate; the smaller the amount, the lower the tax rate. In other words, the tax burden will be light on those with small tax amounts and heavy tax burden on those with large tax amounts. Progressive tax rates are divided into four types: full progressive tax rate, excess progressive tax rate, over-rate progressive tax rate and over-rate progressive tax rate;

3. Fixed tax rate, also called fixed tax amount, that is, a fixed tax amount is specified according to the tax object. tax amount rather than in the form of a percentage. For example, our country levies a resource tax on salt, which adopts this tax rate and stipulates a tax rate of RMB per ton of salt. The only difference between fixed tax rates, proportional tax rates, progressive tax rates, etc. lies in the different tax calculation standards. Fixed tax rates are generally used for specific collection, that is, a certain number of tax objects is used as the tax calculation standard; proportional tax rates and progressive tax rates are generally applied to ad valorem collection, that is, a certain price of the tax objects is used as the tax calculation standard.

Legal basis: Article 31 of the "Tax Collection and Administration Law of the People's Republic of China"

Taxpayers and withholding agents shall comply with the provisions of laws, administrative regulations or tax Agencies shall pay or remit taxes within the time limit determined by laws and administrative regulations. If taxpayers are unable to pay taxes on time due to special difficulties, they may, with the approval of the State Taxation Bureau or Local Taxation Bureau of the province, autonomous region, or municipality directly under the Central Government, defer the payment of taxes, but the maximum period shall not exceed three months.