The income tax rate is the percentage of income tax payable by an enterprise to its operating income or sales. For example, an enterprise's annual sales income is 6,543,800 yuan, accounting profit is 6,543,800 yuan, annual income tax is 30,000 yuan, and the tax rate is 3%. The calculation formula is: income tax rate = income tax payable divided by sales revenue multiplied by 100%. Different industries and regions may have different tax rates, and the tax authorities will set a reasonable tax rate range.
Calculation method of income tax:
1. Determine the identity type of taxpayers, and different taxpayers with different identities apply different tax rates and preferential policies;
2. Calculate the taxable income, usually pre-tax income minus all allowable expenses and losses;
3. The applicable tax rate shall be calculated and paid according to the corresponding taxable income in the tax rate table stipulated in the tax law;
4. Consider tax incentives, such as applicable tax reduction and exemption, prepaid tax deduction, etc.
5. Calculate the tax payable and finally determine the income tax payable by taxpayers.
To sum up, to determine the income tax rate, we should comprehensively consider the operating income, accounting profits, industry characteristics and regional differences of enterprises, and refer to the reasonable tax rate range set by tax authorities to ensure that the tax burden is in line with the actual situation of enterprises and the requirements of tax policies.
Legal basis:
People's Republic of China (PRC) tax collection management law
first
This Law is formulated in order to strengthen the administration of tax collection, standardize tax collection, safeguard national tax revenue, protect the legitimate rights and interests of taxpayers and promote economic and social development.
second
This law is applicable to the collection and management of various taxes collected by tax authorities according to law.
essay
The collection and suspension of tax, as well as the reduction, exemption, refund and overdue tax, shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.
No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.
Article 4
Units and individuals who are obligated to pay taxes according to laws and administrative regulations are taxpayers.
Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.
Article 64
Taxpayers and withholding agents who fabricate false tax basis shall be ordered by the tax authorities to make corrections within a time limit and be fined less than 50,000 yuan. If a taxpayer fails to file a tax return and fails to pay or underpays the tax payable, the tax authorities shall recover the unpaid or underpaid tax and late fees, and impose a fine of more than 50% and less than five times the unpaid or underpaid tax.
Article 65
If a taxpayer fails to pay the tax payable and prevents the tax authorities from recovering the unpaid tax by means of transferring or concealing property, the tax authorities shall recover the unpaid tax and overdue fine, and impose a fine of more than 50% and less than five times the unpaid tax; If a crime is constituted, criminal responsibility shall be investigated according to law.