Income tax burden rate (tax rate for short) tax rate = income tax payable ÷ operating income × 100%. The income tax rate refers to the percentage of income tax paid each year to the sales or turnover of an enterprise.

For example, in a certain year, the product sales income of an enterprise is 6,543.8+0,000 yuan, the accounting profit of the enterprise is 6,543.8+0,000 yuan, and the income tax rate is 3/654.38+000 * 654.38+000% = 3%.

Enterprise income tax rate = income tax payable/sales revenue * 100%

There are three forms of tax burden: proportional tax, progressive tax and regressive tax. Proportional tax burden means that the proportion of tax paid by taxpayers to their income does not change with the change of income; Progressive tax burden means that the ratio of tax burden to income of negative taxpayers increases with the increase of income; Regressive tax's burden is that the ratio of tax paid by negative taxpayers to their income decreases with the increase of income. In China, the tax items include: value-added tax, consumption tax, enterprise income tax, personal income tax, resource tax, property tax, urban land use tax, urban maintenance and construction tax, land value-added tax, urban property tax, vehicle purchase tax, vehicle use tax, vehicle license plate tax, stamp duty, cultivated land occupation tax, deed tax, fixed assets investment direction adjustment tax, tobacco tax and so on. , as well as the sum of these various taxes of the country and the economic aggregate of the whole country.