Legal subjectivity:

Corporate income tax is a tax that most companies need to pay and are very concerned about. Small and micro businesses also have to pay it.

1. What is the income tax rate for small and micro enterprises?

The income tax rate for small and micro enterprises is 20%.

From January 1, 2019 to December 31, 2021, the annual taxable income of small and low-profit enterprises does not exceed 1 million yuan, a reduced rate of 25% will be included in the taxable income. Corporate income tax is paid at a rate of 20%; for the annual taxable income exceeding 1 million yuan but not exceeding 3 million yuan, a reduced rate of 50% is included in the taxable income, and corporate income tax is paid at a tax rate of 20%.

2. Which enterprises are small and low-profit enterprises?

Small low-profit enterprises refer to enterprises engaged in non-restricted and prohibited industries by the state and meeting the following three conditions:

1. The annual taxable income does not exceed 3 million yuan< /p>

2. The number of employees does not exceed 300 people

3. The total assets do not exceed 50 million yuan

Discounts can be enjoyed regardless of the audit collection method or the approved collection method.

3. Which ones do not need to pay corporate income tax?

1. Sole proprietorship

Sole proprietorship refers to a sole proprietorship established in China and invested by a natural person. The property is owned by the investor personally, and the investor uses his personal property to control the enterprise. An operating entity that bears unlimited joint and several liability for its debts.

Business income is also the personal income of the investor and is subject to personal income tax. The enterprise itself has no independent property and income, so it is not a taxpayer of corporate income tax.

Article 2 of the "Sole Proprietorship Law of the People's Republic of China" stipulates that all sole proprietorships and partnerships established in accordance with Chinese laws and administrative regulations do not pay corporate income tax.

2. Partnerships in which the partners are individuals

Partnerships refer to general partnerships and limited partnerships established in China by natural persons, legal entities and other organizations in accordance with this Law.

According to the "Notice of the Ministry of Finance and the State Administration of Taxation on Income Tax Issues for Partners of Partnership Enterprises" (Finance and Taxation [2008] No. 159): "Each partner of a partnership enterprise is a taxpayer. The partners of a partnership enterprise are Those who are natural persons shall pay personal income tax; those whose partners are legal persons and other organizations shall pay corporate income tax. ”

3. Individual industrial and commercial households

According to the "Measures for the Calculation of Individual Income Tax for Individual Industrial and Commercial Households". "(State Administration of Taxation Order No. 35) Article 4 stipulates: "Individual industrial and commercial households regard the owner as the individual income tax payer." Therefore, individual industrial and commercial households do not pay corporate income tax.

There is no corporate income tax for individual industrial and commercial households, sole proprietorships, and partnerships. Instead, individual industrial and commercial households, sole proprietorship investors, and individual partners of partnerships pay personal income tax on production and business income, which is subject to 5%- The excess progressive tax rate is 35%, and the annual settlement and settlement declaration must be made before March 31 of each year.