The formula for calculating the tax rate in sixth grade mathematics is: tax payable ÷ income = tax rate, which is the proportion or amount of tax levied on the tax object. The tax rate is the yardstick for calculating the tax amount and an important symbol for measuring the tax burden.

Tax payment refers to the implementation process of taxpayers in taxation, that is, according to the provisions of various national tax laws, a part of collective or individual income is paid to the state at a certain tax rate.