Legal subjectivity:

Normally it is 25%, and small and micro enterprises have a discount of 5% or 10%. Corporate income tax should be paid in advance based on the actual monthly or quarterly profits. If it is difficult to prepay according to the actual monthly or quarterly profit amount, you can prepay according to the monthly or quarterly average amount of taxable income in the previous tax year, or according to other methods approved by the tax authorities. Article 54 of the "Enterprise Income Tax Law of the People's Republic of China" Enterprise income tax is paid in advance on a monthly or quarterly basis. Enterprises shall submit a prepayment corporate income tax return to the tax authorities within fifteen days from the end of the month or quarter and prepay the tax. The enterprise shall submit the annual corporate income tax return to the tax authorities within five months from the end of the year, make the final settlement, and settle the tax payable and refundable. When an enterprise submits a corporate income tax return, it shall attach financial accounting reports and other relevant materials in accordance with regulations. The law is objective:

Article 54 of the "Enterprise Income Tax Law of the People's Republic of China" stipulates that enterprise income tax shall be paid in advance on a monthly or quarterly basis. Enterprises shall submit a prepayment corporate income tax return to the tax authorities within fifteen days from the end of the month or quarter and prepay the tax. The enterprise shall submit the annual corporate income tax return to the tax authorities within five months from the end of the year, make the final settlement, and settle the tax payable and refundable. When an enterprise submits a corporate income tax return, it shall attach financial accounting reports and other relevant materials in accordance with regulations.