Corporate income tax burden = income tax payable+sales revenue × 100%, and tax burden refers to the proportion of actual tax payable to corresponding taxable sales revenue.

The income tax rate affects the amount of income tax payable, and then affects the corporate income tax burden. Enterprise income tax rate basic tax rate: 25%; The tax rate of qualified small-scale low-profit enterprises is 20%, and the relevant regulations are: 20 19 10 to 202 1012310, and the taxable income that does not exceed100000 yuan is reduced by 250.

From 202 1, 1, to 1, 2022, 1, February, 3 1, the annual taxable income of small and low-profit enterprises decreased 12. 5%, according to 20% included in the taxable income.