The tax payment standard for individual studios is 3% of value-added tax, 0.3% of additional tax, and 20% of enterprise income tax if the studio is a small and micro enterprise; If the studio income belongs to personal income, you need to pay personal income tax of 3.5%. The tax of individual studio is also approved, and you can apply for approval and collection.

legal ground

Article 4 of the Enterprise Income Tax Law

The corporate income tax rate is 25%. The tax rate applicable to non-resident enterprises obtaining the income specified in the third paragraph of Article 3 of this Law is 20%.

Article 5 of the Enterprise Income Tax Law

The taxable income is the balance of the total income of an enterprise in each tax year after deducting non-taxable income, tax-free income, various deductions and losses allowed to make up for previous years.

Article 28 of the Enterprise Income Tax Law

Small and low-profit enterprises that meet the requirements shall be subject to enterprise income tax at a reduced rate of 20%. High-tech enterprises that need special support from the state shall be subject to enterprise income tax at a reduced rate of15%.