the basic tax rate
The corporate income tax rate is 25%.
Policy basis
Article 4 of the Enterprise Income Tax Law of People's Republic of China (PRC)
Second, the application of the 20% tax rate.
small low-profit enterprises
For the part where the annual taxable income of small and low-profit enterprises does not exceed 6,543.8+0,000 yuan, it will be written down and included in the taxable income, and the enterprise income tax will be paid at a reduced rate of 20%. For the part of the annual taxable income exceeding 6,543,800 yuan but not exceeding 3 million yuan, it shall be included in the taxable income at a reduced rate of 50%, and the enterprise income tax shall be paid at a reduced rate of 20%.
Policy basis
Article 28 of the Enterprise Income Tax Law of People's Republic of China (PRC)
Article 2 of the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Implementing the Inclusive Tax Relief Policy for Small and Micro Enterprises (Caishui [20 19] 13)
Article 1 of the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Relevant Matters Concerning the Implementation of Preferential Policies to Support the Development of Small-scale Enterprises and Individual Industrial and Commercial Households (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2021No.8).
Three. The tax rate of 15% applies.
1. High-tech enterprises
High-tech enterprises that need special support from the state shall be subject to enterprise income tax at a reduced rate of 15%.
Policy basis
Article 28 of the Enterprise Income Tax Law of People's Republic of China (PRC)
2. Technological advanced service enterprises
The enterprise income tax shall be levied at the reduced rate of 15% for the recognized technologically advanced service enterprises.
Policy basis
Article 1 of the Notice of the Ministry of Finance, State Taxation Administration of The People's Republic of China, the Ministry of Commerce, the Ministry of Science and Technology and the National Development and Reform Commission on Extending the Income Tax Policy for Technologically Advanced Service Enterprises to the Whole Country (Caishui [2017] No.79).
3. Eligible enterprises in Pingtan Comprehensive Experimental Zone
From 2002 1,1year1month to February 2025, the enterprise income tax will be levied at a reduced rate of1year on qualified enterprises located in Pingtan Comprehensive Experimental Zone.
Policy basis
Articles 1 and 5 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Continuing the Preferential Policies for Enterprise Income Tax in Pingtan Comprehensive Experimental Zone, Fujian (Cai Shui [2021] No.29).
4. Encourage industrial enterprises registered in Hainan Free Trade Port and having substantial operations.
From June 65438+ 10 in 2020 to February 3 1 in 2024, the enterprise income tax will be levied at the reduced rate of 15% for encouraged industrial enterprises registered in Hainan Free Trade Port and having substantial operations.
The encouraged industrial enterprises mentioned in this article refer to enterprises whose main business is the industrial projects specified in the Catalogue of Encouraged Industries in Hainan Free Trade Port, and whose main business income accounts for more than 60% of the total enterprise income.
Policy basis
Articles 1 and 4 of the Notice of the Ministry of Finance State Taxation Administration of The People's Republic of China on Preferential Policies for Enterprise Income Tax in Hainan Free Trade Port (Caishui [2020] No.365438 +0).
5. Encouraged Industries in the Western Region For enterprises located in the western region, if their main business is encouraged industrial projects newly added in the Catalogue of Encouraged Industries in the Western Region, and their main business income accounts for more than 70% of the total enterprise income in the current year, the enterprise income tax may be levied at a reduced rate of 1 5% from June/4 to June/2008.
From 202 111October1to 20301February 3 1 enterprise income tax will be levied on enterprises in encouraged industries in the western region at a reduced rate of 15%. The encouraged industrial enterprises mentioned in this article refer to enterprises whose main business is the industrial projects specified in the Catalogue of Encouraged Industries in Western China, and whose main business income accounts for more than 60% of the total income of the enterprise.
Policy basis
"People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on the implementation
Article 1 of Enterprise Income Tax Announcement (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China AnnouncementNo. 14, 20 15).
Article 1 of the Announcement of State Taxation Administration of The People's Republic of China of the National Development and Reform Commission of the Ministry of Finance on Continuing to Implement the Income Tax Policy for Enterprises Developing the Western Region (Announcement No.23 of the Ministry of Finance, 2020)
6. Key industries in Lingang New District of China (Shanghai) Pilot Free Trade Zone
From June 5438+1 October1day, 2020, if a qualified legal person enterprise engages in related products (technologies) in key fields such as integrated circuits, artificial intelligence, biomedicine and civil aviation in the new district, and engages in substantive production or R&D activities, it will be reduced by 15% within five years from the date of its establishment.
Policy basis
Articles 1 and 4 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Enterprise Income Tax Policies for Key Industries in Lingang New Area of China Pilot Free Trade Zone (Caishui [2020] No.38).
Four. The tax rate of 10% applies.
1. Key integrated circuit design enterprises and software enterprises encouraged by the state.
From June 5438+1 October1in 2020, key integrated circuit design enterprises and software enterprises encouraged by the state will be exempted from enterprise income tax from the first year to the fifth year, and enterprise income tax will be levied at a reduced rate of 10% in subsequent years.
The list of key integrated circuit design and software enterprises encouraged by the state shall be formulated by the National Development and Reform Commission, the Ministry of Industry and Information Technology, the Ministry of Finance, State Taxation Administration of The People's Republic of China and other relevant departments.
Policy basis
Articles 4 and 10 of the Announcement of State Taxation Administration of The People's Republic of China, Ministry of Industry and Information Technology, Ministry of Finance Development and Reform Commission, on Corporate Income Tax Policies for Promoting High-quality Development of Integrated Circuit Industry and Software Industry (Announcement No.45 of Development and Reform Commission of State Taxation Administration of The People's Republic of China Ministry of Industry and Information Technology, Ministry of Finance, 2020).
2. Non-resident enterprises
If a non-resident enterprise obtains the income specified in Item (5) of Article 27 of the Enterprise Income Tax Law, the enterprise income tax shall be levied at the reduced rate of 10%.
Policy basis
Article 91 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC).