Application of Big Data Model in Financial Taxation Management

Table 7

Main tax index.

Index	Calculation formula	2015	2016	2017
Corporate income tax rate	Corporate income tax/operating profit	27.02%	33.05%	32.45%
Value-added tax rate	Value-added tax/main business income	2.31%	4.06%	6.87%
Land appreciation tax rate	Land value-added tax/main business income	3.49%	4.29%	5.65%
Comprehensive tax rate	Total tax payment/main business income	12.96%	14.16%	16.56%