1. There are many kinds of corporate taxes, including corporate income tax, corporate value-added tax and corporate stamp tax. Every tax standard is different.

1, value-added tax (3% for small-scale taxpayers and 0/7%-6% for general taxpayers) or business tax (3%-20% for taxable content);

2. The tax amount of urban construction tax (VAT+business tax+consumption tax) is multiplied by the applicable tax rate, in which the applicable tax rate refers to 7% in the urban area where the taxpayer is located, 5% in large and medium-sized industrial and mining enterprises in counties, towns and towns, and1%in cities, counties and towns;

3, education surcharge (VAT+business tax+consumption tax) tax multiplied by 3%;

4, local education surcharge (VAT+business tax+consumption tax) tax multiplied by 2%;

5, water conservancy construction fund (according to the sales revenue of 0. 1% extraction and payment);

6. Enterprise income tax (total profit multiplied by 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 according to the purchase and sale amount of 0.3‰ decals; Business books should be affixed with 5 yuan decals; Record the fund account book with a decal of five ten thousandths of the sum of "paid-in capital" and "capital reserve"; The property lease contract shall be affixed with a decal of one thousandth of the rental income, which shall be levied by the local tax.

Two, the following input tax can be deducted:

1, value-added tax paid for purchased goods;

2. Value-added tax paid for processing, repair and replacement services and labor services;

3. Value-added tax paid for the purchase of intangible assets or real estate.

Three. The methods to improve the tax credit rating of enterprises are as follows:

1. Pay the declared tax payable on time;

2. Fill in the financial statements on time;

3. Tax returns on time.

Four, the enterprise tax process is as follows:

1. Taxpayers shall file tax returns according to law;

2. Approve tax payment;

3. Withholding agents shall fulfill their obligations of withholding and collecting taxes according to law within the statutory time limit, and issue tax payment certificates.

In short, taxpayers who have failed to handle tax declaration, tax payment, data filing and other matters within the statutory time limit and have made up for it may apply to the competent tax authorities for tax credit repair within the prescribed time limit. However, if the enterprise is found to have bad behaviors such as tax evasion or providing false declaration materials, it will be directly rated as D and retained for 2 years.

People's Republic of China (PRC) enterprise income tax law

Article 5 Taxable income refers to the total income of an enterprise in each tax year, the balance after deducting non-taxable income, tax-free income, various deductions and allowed losses in previous years.

Article 22 The taxable income of an enterprise multiplied by the applicable tax rate, after deducting the tax amount reduced or credited according to the preferential tax provisions of this Law, shall be the taxable amount.

Article 23 The income tax paid abroad by an enterprise on the following income may be deducted from its current taxable amount, and the credit limit is the taxable amount calculated in accordance with the provisions of this Law; The part exceeding the credit limit can be deducted from the balance after deducting the tax payable in the current year with the annual credit limit in the next five years;

(1) Taxable income obtained by resident enterprises from outside China;

(2) Non-resident enterprises set up institutions and places in China, and obtained taxable income that occurred outside China but was actually related to the institutions and places.

Article 24 The income from dividends, bonuses and other equity investments obtained by resident enterprises from foreign enterprises directly or indirectly controlled by them, as well as the part of the income tax actually paid by foreign enterprises abroad, can be used as the deductible overseas income tax of resident enterprises and credited within the credit limit stipulated in Article 23 of this Law.

Article 6 The income in monetary form and non-monetary form obtained by an enterprise from various channels shall be the total income.

Including:

(1) Revenue from the sale of commodities;

(2) Income from providing labor services;

(3) Income from property transfer;

(four) dividends, bonuses and other equity investment income;

(5) Interest income;

(6) Rental income;

(7) Royalty income;

(8) Receiving donation income;

(9) Other income.