1, different taxpayers

Enterprise income tax is levied on enterprise units and paid by units with legal personality.

Personal income tax is levied on individuals and paid by individuals.

2, the tax amount is different.

The tax exemption amount is 5000 yuan (applicable to wages and salaries).

The statutory deduction of enterprise income tax is the item to determine the taxable income of enterprise income tax. According to the enterprise income tax regulations, the taxable income of an enterprise is determined by the total income of the enterprise MINUS the cost, expenses, losses and deductible items. Cost is the direct and indirect expenses incurred by taxpayers for producing, managing goods and providing services.

3. Different taxes

Personal income tax is a tax levied on personal income.

Enterprise income tax is a tax levied on the net profit of an enterprise according to a certain proportion.

There is no necessary connection between the two. At the same time of paying enterprise income tax, employees of enterprises should also pay personal income tax.

Personal income tax calculation formula: payable personal income tax = taxable income × applicable tax rate-quick deduction standard 5000 yuan/month (applicable to wages and salaries).

The corporate income tax rate is 25%.

Payable enterprise income tax = current taxable income * applicable tax rate

Taxable income = total income-deductible item amount

Baidu encyclopedia-enterprise income tax

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