Generally, the low tax rate will often attract the attention of the tax bureau, which can be controlled at not less than 1% (about 1.5% for commercial enterprises), and the tax rate varies in different industries. The specific tax rate table is as follows: VAT rate = {[annual output tax+sales of goods exempted from tax refund * actual tax rate of taxable goods-(annual input tax-annual transfer-out input tax+tax retention at the beginning of the year-tax retention at the end of the year)]/[annual sales of taxable goods or services+sales of goods exempted from tax refund]} *1agricultural and sideline food processing 3.502. 2.254 Textile and Clothing, Leather Feather (Wool) and Products 2.9 15 Paper and Paper Products Industry 5.006 Building Materials Products 4.987 Chemical Products 3.358 Pharmaceutical Manufacturing Industry 8.509 Cigarette Processing 12.50 10 Plastic Products Industry 3 20 13 Mechanical Transportation Equipment 3.70/0 Kloc-0/5 Handicraft and other manufacturing industries 3.50 16 Electrical machinery and equipment 3.70 17 Production and supply of electricity and heat 4.95 18 Commercial wholesale 0.90 19 Commercial retail 2.

Theoretical tax rate: gross sales profit * 17% divided by the actual tax rate of sales income: the actual tax paid divided by the sales income tax rate refers to the proportion of VAT payable by VAT taxpayers in the current period to taxable sales income in the current period.

For small-scale taxpayers, the tax rate is the collection rate: 3%, while for ordinary taxpayers, the tax rate is not 17% or 13%, but much lower than this ratio. The specific calculation is as follows:

Tax rate = VAT payable in current period/taxable sales income in current period.

Value-added tax payable in current period = output tax in current period-actual deduction of input tax.

Actual input tax deduction = input tax retained at the beginning+input tax in the current period-input transfer-export tax rebate-input tax retained at the end.

Note: 1 For the production enterprises that implement "exemption, credit and refund", the value-added tax payable includes the tax deduction for the export of domestic products.

2. Under normal circumstances, the VAT payable in this period = the cumulative number of "unpaid VAT transfer" in the VAT payable subsidiary ledger+the cumulative number of "export tax rebate deduction for domestic products" in the early warning tax rate of enterprise income tax industry.

Industry early warning tax rate

Leasing industry 1.50%

Special equipment manufacturing industry 2.00%

Professional and technical service industry 2.50%

Professional machinery manufacturing industry 2.00%

Paper and paper products industry 1.00%

Reproduction printing of printing industry and recording media 1.00%

Beverage manufacturing industry 2.00%

Pharmaceutical manufacturing industry 2.50%

Animal husbandry 1.20%

General equipment manufacturing industry 2.00%

Communications equipment, computers and other electronic equipment manufacturing industry 2.00%

Plastic products industry 3.00%

Food manufacturing 1.00%

Business service industry 2.50%

Other manufacturing industries-pipeline industry 3.00%

Other manufacturing 1.50%

Other construction industry 1.50%

Other service industries 4.00%

Other mining industry 1.00%

Leather, fur, feather (velvet) and its products industry 1.00%

Wholesale industry 1.00%

Agricultural and sideline food processing industry 1.00%

Agriculture, forestry, animal husbandry and fishery services 1. 10%

Wood processing and wood, bamboo, rattan, palm and grass products industry 1.00%

Retail 1.50%

Resident service industry 1.20%

Metal products industry-bearing 6.00%

Metal products industry-3.00% in spring

Metal products industry 2.00%

Building materials manufacturing industry-cement 2.00%

Building materials manufacturing industry 3.00%

Construction and installation industry 1.50%

Furniture manufacturing 1.50%

Computer service industry 2.00%

Chemical raw materials and chemical products manufacturing industry 2.00%

Handicraft and other manufacturing industries-Pearl 4.00%

Handicraft and other manufacturing industries 1.50%

Waste resources and waste materials recycling processing industry 1.50%

Non-metallic mineral products industry 1.00%

Textile industry-socks industry 1.00%

Textile industry 1.00%

Textile and clothing, footwear and headwear manufacturing 1.00%

Real estate industry 4.00%

Electrical machinery and equipment manufacturing industry 2.00%

Production and supply of electricity and heat 1.50%

Road transport industry 2.00%