What are the factors leading to the reduction of tax rate?

1, pure management requirements. Many sales companies are actually subsidiaries or branches established by some large group companies or enterprises. In order to strengthen the management of the capital scale of secondary companies, many production group companies implement the management mode of two lines of revenue and expenditure for the finance of secondary companies in different places, and strictly limit the profit level of secondary companies in different places by raising the ex-factory price of products, and set it at a very low level, and some even set it as "0". However, the funds required by secondary companies are allocated separately, which leads to the fact that the purchase price and selling price of products of secondary sales companies are almost the same, with low profit level and low tax rate. Although this similar situation caused by non-tax factors will not affect the overall tax burden in principle, it will cause tax burden transfer between different regions, which may cause contradictions between regional fiscal revenues.

2. Pursuing the competitive needs caused by monopoly. When the production of a product is in oligopoly competition, in order to obtain the total distribution right or general agent right from the manufacturer, the general big seller often adopts the means of reducing the sales price and making profits to expand the sales scale and market share, thus strengthening its own competitiveness and gaining the trust of the manufacturer, which also causes the low profit level and low tax rate of the enterprise.

3. The phased tax rate caused by operating characteristics is low. The operating characteristics of some industries are that the purchase period is relatively concentrated and the one-time purchase amount is large, so such enterprises will have more input than output within a few months of the purchase period, and the tax rate is abnormal or even negative; In the following months, the tax rate returned to normal and even a higher tax burden appeared. Similar situations mainly occur in large warehouse enterprises or large oil depots, gas companies and other group companies. Obviously, it is inevitable that the tax rate will be low in the first few months of purchase.

4. The long-term tax rate caused by the nature of business is low. Due to the characteristics of some enterprises, the tax rate has been at a very low level for a long time, among which property management companies and various goods exchanges are typical. These companies have a certain intermediary nature, which is characterized by a large tax base, that is, the overall output tax, while the tax payable is relatively small, which is manifested as "big in and big out" on the books, and the commission or other forms of price difference account for a small proportion of the overall price. Therefore, the tax rate calculated according to the general method is natural.

5, the use of cross-regional policies and other factors for tax avoidance. If the country implements certain preferential policies for the region where the production enterprise is located, that is, it is exempt from value-added tax, and the corresponding transactions can be deducted by issuing special invoices, then according to the formula T=T 1+T2=T2(P3-P2)t2 (where P2 is the purchase price of the sales enterprise and P3 is the sales price of the sales enterprise), it can be known that the sales price P3 of the merchant is determined by the market demand, so the higher the purchase price P2, the lower the overall tax burden. In the case that the production enterprise and the sales enterprise reach an agreement, the sales enterprise controls the sales price of the product to make it close to the purchase price, and implements parity sales; It is worth noting that in some areas without special policies, due to loopholes in collection and management, this improper tax avoidance channel with hidden illegal characteristics has also been formed. At present, there are widespread problems in the automobile sales industry.

6. Transfer tax evasion and confuse the tax authorities. Because the input of commercial enterprises is relatively simple, tax evasion is easy to be verified by tax authorities, and the input of production links involves many projects, and the cost accounting process is relatively complicated. For example, the cost accounting of a color tube production enterprise involves thousands of raw materials and dozens of working procedures, which makes it very difficult for the tax authorities to verify the tax. In addition, the production enterprise itself has a high tax burden, and a certain degree of tax evasion is not easy to be detected. Therefore, it is easy to confuse the tax authorities by raising the purchase price of commercial enterprises, implementing flat sales and transferring the tax burden to the production links.