According to the Provisional Regulations on Enterprise Income Tax and relevant policies and regulations, the tax rate of enterprise income tax is 25% regardless of whether the enterprise is audited or approved for collection, and it can be reduced by 20% if it is confirmed by the tax bureau as small and meager profit.

1 The collection of approved taxable income rate means that the tax authorities pre-approve the taxpayer's taxable income rate according to certain standards, procedures and methods, and the taxpayer calculates and pays income tax according to the total income or the actual amount of costs and expenses in the tax year according to the pre-approved taxable income rate.

2. Approved collection mainly includes quota collection, approved taxable income rate collection and approved income amount collection.

3. The calculation formula of taxable income is: taxable income = total income × taxable income rate.

Extended data 1. According to the statistical data of State Taxation Administration of The People's Republic of China enterprise income tax source report. The average profit rate of each industry is calculated as follows: industry: 7%; Transportation: 9%; Commodity circulation industry (including wholesale and retail): 3%; Construction real estate development industry: 6%; Tourism catering service industry: 9%; Other industries: 8%.

Second, it is measured by different regions. In order to be prudent and accurately grasp the actual situation, six provinces and cities with different economic development levels, such as Shanxi, Shandong, Guangdong, Heilongjiang, Chongqing and Gansu, are selected to calculate the average profit rate of various industries.

The calculation results are as follows: industry: 5%-13%; Transportation: 9%-14%; Commercial (wholesale): 4%-7%; Commercial (retail): 4%-9%; Construction industry: 6%-15%; Catering industry: 8%-15%; Service industry: 9%-15%; Entertainment industry:15%-25%.

Baidu Encyclopedia-Taxable Income Rate