The main taxes involved in small loan companies include value-added tax, surcharge, stamp duty, corporate income tax, and personal income tax.
Companies with small loans should pay corporate income tax in accordance with the law. This is a tax that all companies must pay. A small loan company can be established by a legal person or a natural person of the enterprise, but the nature of the company is a limited liability company or a joint stock company. Although natural persons can also establish small loan companies if they meet the prescribed conditions, since the new corporate income tax law implements the corporate income tax system, the "Guiding Opinions of the China Banking Regulatory Commission and the People's Bank of China on the Pilot of Small Loan Companies" and the Implementation Regulations stipulate that, Within China, enterprises and other income-generating organizations shall pay corporate income tax on their annual taxable income in accordance with the provisions of this Law, and the applicable tax rate is 25%.