税负率是指增值税纳税义务人当期应纳增值税占当期应税销售收入的比例。对小规模纳税人来说，税负率就是征收率：3%，而对一般纳税人来说，由于可以抵扣进项税额,税负率就不是13%或9%，而是远远低于该比例。通常情况下，当期应纳增值税=应纳增值税明细账“转出未交增值税”累计数+“出口抵减内销产品应纳税额”累计数。
北京开票税负率是指增值税纳税义务人当期应纳增值税占当期应税销售收入的比例。
Beijing tax billing rate refers to the VAT taxpayer current value added tax on taxable income the proportion of sales accounted for the current.
这是因为税务机关的稽查选案，往往从年度税负率异常的企业中甄选，所以企业要在年终总体计算一下自己的税务情况。
This is because the tax authorities audit cases, often from the annual tax rate selection abnormal in the enterprise, so the enterprise should calculate their overall tax at the end of the year.
拉霍伊说，他将致力对小企业实行低税负，这样可以在失业率高达23%并且仍在上升的地方创造就业岗位。
Rajoy said that he still aimed to lower taxes on small businesses so that they could create job in a country where unemployment has hit 23% and is still rising.
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