1. Establish an enterprise income tax calculation table, and enter the tax rate of each segment according to the collection segments.
2. Divide the annual taxable income of small and micro enterprises according to the collection segments and enter them into the form respectively.
3. Calculate the tax payable of each segment with the following formula: tax payable = taxable income× tax rate 4. Summarize the tax payable of each segment and calculate the total tax payable of small and micro enterprises.
From 2008 1 month 1 day to now, the basic corporate income tax rate in the current tax system is 25%; The tax rate for non-resident enterprises is 20%; Eligible small-scale low-profit enterprises apply a tax rate of 20%; The tax rate for high-tech enterprises that need special support from the state is 15%.
Taxpayers of enterprise income tax are divided into two categories, resident enterprises and non-resident enterprises. Among them, resident enterprises refer to enterprises established in China according to law, or those established in accordance with the laws of foreign countries (regions) but with actual management institutions in China.
A non-resident enterprise refers to an enterprise established in accordance with the laws of a foreign country (region) and with its actual management organization outside China, but with an organization or place in China, or without an organization or place in China, but with income from China.
Laws and regulations:
Announcement of State Taxation Administration of The People's Republic of China on Relevant Matters Concerning the Implementation of Preferential Policies for Supporting the Development of Small-scale Enterprises and Individual Industrial and Commercial Households (State Taxation Administration of The People's Republic of China Announcement No.8 of 202 1 year) stipulates that the portion of the annual taxable income of small and micro enterprises that does not exceed1million yuan shall be included in the taxable income at a reduced rate of 12.5%, and enterprise income tax shall be paid at the rate of 20%.
Announcement of the Ministry of Finance and the State Administration of Taxation on Further Implementing Preferential Policies for Income Tax for Small and Micro Enterprises (AnnouncementNo. 13 of the Ministry of Finance and the State Administration of Taxation in 2022) stipulates that the portion of the annual taxable income of small and micro enterprises that exceeds10 million yuan but does not exceed 3 million yuan shall be included in the taxable income at a reduced rate of 25%, and enterprise income tax shall be paid at a rate of 20%.