Enterprise income tax shall be paid by the tax authorities corresponding to the income tax. Generally, it is paid in advance once a quarter and settled at the end of the year.

Corporate income tax needs to be paid in advance quarterly, and the income tax of the previous quarter is declared in 1 month, April, July and1month every year, and then it is settled after the end of a fiscal year. Income tax is divided into personal income tax and enterprise income tax. Personal income tax needs to be paid when the income is obtained.

Extended data:

Features:

First, pure income is usually the object of taxation.

Second: The taxable income calculated is usually used as the tax basis.

Third: Taxpayers and actual payers are usually the same, so they can directly adjust taxpayers' income. Especially in the case of adopting progressive tax rate, income tax plays an obvious role in regulating personal income gap.

Levying income tax on enterprises can also play a leverage role in implementing specific national policies and regulating the economy.

Fourthly, the calculation of taxable tax involves all aspects of taxpayers' costs and expenses, which is conducive to strengthening tax supervision and prompting taxpayers to establish and improve financial accounting systems and improve business management.

Sole proprietorship enterprises and partnership enterprises do not use this law, and these two types of enterprises can only levy personal income tax, which can eliminate double taxation.

The object of enterprise income tax is the income obtained by taxpayers. Including sales of goods, provision of labor services, transfer of property, dividends, interest, rental, royalties, donations and other income.

References:

Baidu Encyclopedia-Income Tax