What is the reason for the low tax rate?

Question 1: Our company was found by the tax bureau that the VAT tax burden was too low, and we were asked to write a self-inspection report. How should I write it? Hello, general content: Because our company directly sells imported goods and pays a large part of import duties and import value-added tax, our sales can be deducted from part of the output tax, so the tax rate is relatively low. In addition, the company has a serious inventory, basically importing more things and selling less goods, so the tax rate is relatively low. Our company must clear the inventory quickly in the near future, and the tax rate will naturally increase.

Question 2: The reasons for the low tax burden of general taxpayers are different in different industries, and the industrial and commercial tax burden is also different. According to the characteristics of the industry and the operation of enterprises, the reasons for the low tax burden of commercial enterprises are explained. For example, the main reasons are: low industry profits (wholesale enterprises with low profits such as steel products), more goods in stock, how much tax is left at the end of a certain month, and why there are many stocks. Specific writing:

The first part: introduction of the basic situation of the enterprise; Date of establishment, who is the legal person, business address, registered capital, business scope, what is the main business, and when it was recognized as a general taxpayer of value-added tax;

The second part, tax burden reasons: income, tax and tax burden in the first three months. According to the enterprise situation, explain the tax burden reason: 1, industry characteristics; 2. Sales are divided into off-season and peak season, and the annual income tax burden is not low. 3, signed a large supply contract, need to prepare inventory. 4. Affected by the market, poor sales, product backlog, etc. , are the reasons for the heavy corporate tax burden.

Part III: How to solve the problem of low tax burden: expand sales and improve product quality; Reduce inventory and so on.

The above explanation must be based on the actual situation and operating characteristics of the enterprise. Never explain for the sake of explanation. If the written explanation fails, it is likely to be further inspected by the inspection department of the tax authorities!

Question 3: Why is the VAT tax burden low? 1. The purchase volume is large, the sales volume drops sharply, and there is not much room for buying and selling.

2. When an enterprise purchases goods, the price of a certain commodity is rising and the purchase price is high. The recent decline in the market price of this commodity has led to a decrease in the overall added value of enterprises this year. It's the Mid-Autumn Festival, so the gift money must be given.

Question 4: What is the reason for the high tax rate? 1. Whether the financial accounting of the enterprise is accurate should be explained. 2. Because enterprises enjoy the tax refund policy, they don't pay enough attention to obtaining special VAT invoices, which may lead to less investment. 3. Whether the business personnel in charge of sales in the enterprise hold the special invoices in transit and fail to authenticate and deduct them in time may lead to less investment. 4. Because enterprises improve their management, their income increases. Objectively contributed to the high tax burden of enterprises. 5. Whether the sales price of enterprise products has increased, while the price of raw materials has remained unchanged or even decreased, resulting in an increase in enterprise income and tax burden.

Question 5: What does the high tax burden tell our enterprise?

* High tax burden means that enterprises have good benefits, high profits, standardized management and strong market competitiveness.

What about tax burden?

* It shows that the profit of this industry is low and the enterprise benefit is not very good.

Is the tax burden of enterprises better or lower?

* For the country, the higher the tax burden, the higher the tax collected by the country and the lower the tax burden.

Of course, the tax burden of enterprises should be low, so as to reduce the tax burden of enterprises and increase their assets.

Which degree is the best?

* At present, the Inland Revenue Department has an average tax rate index of various industries, which is the lowest tax rate required by the Inland Revenue Department for enterprises and an important index for auditing enterprises. ]

Tax rate = accumulated tax payable this year/accumulated taxable sales this year (excluding tax) × 100%.

Serial number industry average tax rate

1 agricultural and sideline food processing 3.50 2 food and beverage 4.50 3 textile (chemical fiber) 2.25 4 textile and garment, leather feather (velvet) and products 2.910.5 paper and paper products 5.00 6 building materials 4.98 7 chemical products 3.35 8 pharmaceutical manufacturing 8.50 9 cigarette processing10.2.50/kloc Plastic products 3.50 1 nonmetallic mineral metal products industry 2.20 13 mechanical transportation equipment 3.70 14 electronic communication equipment 2.65 15 handicrafts and other manufacturing industries 3.50 16 electrical machinery and equipment 3.70 17 electric power and heat.

Question 6: The tax bureau has issued a risk warning report saying that the enterprise income tax rate in this period is low, and it is required to write an explanation report. Which hero can help me write from the following aspects:

1. gross profit margin; The gross profit margin is low or not;

2. The reasons for the relatively high expense ratio in this period will be explained one by one for the amount and proportion of expense items with relatively high expense amount;

3. Whether there is a situation that makes up for the losses in previous years, resulting in lower profits in the current period and lower corporate income tax burden.

Question 7: How to explain the low tax burden of industrial enterprises? The reason for the low tax burden is: 1. The profitability of the industry is low; 2. Enterprise inventory is high; 3. The goods are unsalable; 4. Excessive investment in non-current assets; 5. Secret operating income; 6. The cost of inflation; 7. Tax evasion; It can explain the reasons for the low actual tax burden, rectify the content of measures affecting tax nails, and implement detailed rules.

Question 8: VAT warning, saying that the tax burden is too low, how to write an explanation? Please give me your advice. Thank you, ordinary taxpayers need to reach the annual tax rate set by the Inland Revenue Department, which has been warned. In less than half a year, they will make up for it as soon as possible. Don't emphasize the reason why the tax burden is low, because people calculate by sales, and the tax burden has nothing to do with your income.

Question 9: What about the low tax burden of ordinary taxpayers? Write a description of the situation. How to write that low VAT tax burden means paying less tax according to sales income? Then you should know why you pay less taxes. Just write it according to the tax requirements. Refer to the data in your internal accounts and think about how to justify yourself. If it is difficult, you can't pay too little tax in the future. It will be a win-win situation, otherwise the tax authorities will definitely disagree!

Question 10: Our company is an industrial enterprise. Excuse me, how to write the report that caused the low VAT tax burden? I'll give you a simple analysis report.

Comparative analysis of value-added tax income

I. Basic information of the enterprise:

This enterprise mainly produces various XX generator sets, XX is the core spare parts for power station construction, and its products occupy about 85% of the domestic market. With the recovery of electric power industry in China in recent years, under this macro situation, the sales volume of this factory soared in previous years, and continued to rise, but it slowed down this year. In 2005, the sales of X billion ingots were completed, and it is estimated that the sales of X billion ingots will be completed in 2006. Since1-February is the Spring Festival, and a large number of invoices were entered in June 5438+February last year, the input tax will be very small this year, so the value-added tax payable in1-March is very high, reaching xxxx.xx million, resulting in a relatively high absolute value of value-added tax payable in1-March and a high tax rate.

Second, the comparison of main indicators in the same period:

The comparison between the VAT amount to be put into storage and the sales revenue is as follows: Unit: 10,000 yuan.

Increase or decrease rate of 1 in March 2005 and 1 in March 2006.

Output tax xxxx.xxxxxxxx.xxxx.xxxx 37.15%

Input tax xxxx. xxxxxxxx。 xxxx。 xxxx 4.22%

Taxes payable XXX. XXXXXX。 XXXXXX。 XXX 130.23%

Sales revenue of main business xxxx.xxxxxxxxxxxxxxxxxxxx.xxxx 37.94%

The main business cost is xxxx.xxxxxxxx.xx21.87%.

Three. Analysis of the reasons for the increase of value-added tax payable;

The actual value-added tax paid in June 5438+0-March 2005 was xxx.xx yuan, and the actual value-added tax paid in June 5438+0-March 2006 was significantly higher than that in 2005. In the same period of 2006, the actual value-added tax paid was RMB XXxxx.xx, an increase of RMB xxx. XX increased by 130.23% compared with the same period in 2005, and it was realized.

(1) The sales revenue of the main business increased substantially, with an increase of XXXXX million yuan in 2006 compared with the same period in 2005, with a growth rate of 37.94%. The increase in sales volume has prompted a substantial increase in the value-added tax payable, and the output tax has increased by XXXXX million yuan.

(2) Compared with the same period in 2005, the sales profit rate in the same period in 2006 has increased, from xx.xx% in the same period last year to xx.xx% this year. Due to the change of sales profit rate, the value-added tax is xxxx. XX * (XX。 XX%-XX。 XX%) * 17% = XXX。 XX million yuan.

(3) The inventory balance in this period is xxxx million yuan, which is xxx million yuan less than that in the same period last year, and the input tax is xx million yuan less.

(4) Due to the Spring Festival, some raw material invoices such as outsourcing fees and steel products were not deducted, resulting in less deduction of the input tax of XX million yuan.

(5) Due to the increase in sales revenue, the sales cost increases accordingly, and the input tax in this period also increases accordingly. The operating cost increased from xxxx.xx yuan last year to xxxx.xx yuan this year. Therefore, the input tax is increased: xxxx. xx * 17% = xxxx. xx yuan. ..

According to the above analysis, the enterprise increased the value-added tax (XXX. XX+XXX。 XX+XX。 XX+XX-XXX。 XX) = XXX。 From June 5438, 2006 to March 2006, the amount of RMB XX million was mainly due to the increase of sales and profit rate of sales and the decrease of deduction due to the Spring Festival. If the enterprise normally obtains the input deduction, the growth will decline in the second and third quarters.