Adopted at the Fifth Session of the Tenth National People's Congress on March 6, 2007
According to the 26th meeting of the Standing Committee of the 12th NPC on February 24th, 2007, 2065438, the Decision on Revision.
The corporate income tax rate is 25%. 20% for non-resident enterprises.
Payable enterprise income tax = current taxable income * applicable tax rate
Taxable income = total income-deductible item amount
The tax rate of enterprise income tax is the legal tax rate for calculating the taxable amount of enterprise income tax. According to the Provisional Regulations of People's Republic of China (PRC) on Enterprise Income Tax, the new income tax law of People's Republic of China (PRC) in 2008; Specify general enterprises
The tax rate is 25%.
Where a non-resident enterprise establishes an institution or place in China, it shall pay enterprise income tax on the income obtained by its institution or place from China and the income generated outside China but actually related to its institution or place.
Small and low-profit enterprises that meet the requirements shall be subject to enterprise income tax at a reduced rate of 20%.
The Notice of State Taxation Administration of The People's Republic of China on Relevant Issues Concerning Preferential Income Tax Policies for Small and Low-profit Enterprises (Caishui [20 11]17No.) is clear, ranging from 20 12 to 201.
According to the Enterprise Income Tax Law of People's Republic of China (PRC) and its implementing regulations, and the Notice of the Ministry of Finance State Taxation Administration of The People's Republic of China on Implementing the Inclusive Tax Relief Policy for Small and Micro Enterprises (Caishui [2065 438+09] 13, hereinafter referred to as the Notice), etc. 20 1 9,65438+1 0,1,to 202 1, 65438+2,31,and the part less than1ten thousand yuan shall be reduced by 25%. If the annual taxable income exceeds 6,543,800 yuan but does not exceed 3 million yuan, it will be included in the taxable income at a reduced rate of 50%, and enterprise income tax will be paid 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 of 15%.
Taiwan Province Province: The corporate income tax rate in Taiwan Province Province is 25%. After tax reduction, the median tax rate of local companies is 20%, while that of multinational companies is 18%.
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