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What is the tax rate for foreign-invested enterprises?
Legal analysis: 1, value-added tax (3% for small-scale taxpayers and17%-6% for general taxpayers) 2, urban construction tax (value-added tax+consumption tax) tax * applicable tax rate, where the applicable tax rate refers to the tax rate of the urban area where the taxpayer is located is 7%, and the tax rate of counties, towns and large and medium-sized industrial and mining enterprises is 5. 3, education surcharge (VAT+consumption tax) tax * 3%; 4. Local education surcharge (VAT+consumption tax) tax * 2%; 5, water conservancy construction fund (according to the sales revenue of 0. 1% extraction and payment); 6. Enterprise income tax (total profit *25%). The new income tax law stipulates that the statutory tax rate is 25%, domestic-funded enterprises and foreign-funded enterprises are the same, and the high-tech enterprises that the state needs to support mainly are 15%, small-scale low-profit enterprises are 20%, and non-resident enterprises are 20%; 7. Stamp duty is 0.3‰ of the purchase and sale amount.

Legal basis: Article 32 of the Foreign Investment Law of People's Republic of China (PRC), foreign-invested enterprises shall abide by the provisions of laws and administrative regulations on labor protection and social insurance, handle tax, accounting, foreign exchange and other matters in accordance with laws, administrative regulations and relevant state regulations, and accept the supervision and inspection carried out by relevant competent departments according to law.

Article 22 of the Enterprise Income Tax Law of People's Republic of China (PRC) * * * The taxable amount is the balance of the taxable income of the enterprise multiplied by the applicable tax rate, after deducting the tax exempted or credited according to the preferential tax provisions of this Law.

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The above answer is only for the current information combined with my understanding of the law, please refer carefully!

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