For enterprises, enterprise income tax is very important, which is related to the income and profit of enterprises. I. Latest corporate income tax rate in 2022 (I) Basic tax rate of 25% Policy basis: Article 4 of the Enterprise Income Tax Law of the People's Republic of China (II) Overview of the application of 20% tax rate: from 20 19 years 1 month 1 day to 202/kloc-. For the part of the annual taxable income exceeding1000000 yuan but not exceeding 3 million yuan, it will be included in the taxable income at a reduced rate of 50%, and the enterprise income tax will be paid at the tax rate of 20%. Small-scale low-profit enterprises refer to enterprises engaged in industries that are not restricted or prohibited by the state, and meet the following three conditions at the same time: 1. The annual taxable income does not exceed 3 million yuan. 2. The number of employees does not exceed 300. 3. The total assets do not exceed 50 million yuan, regardless of the audit collection method or the approved collection method, you can enjoy preferential treatment. Policy basis: Article 28 of the Enterprise Income Tax Law of the People's Republic of China, Articles 1 and 2 (3) of the Announcement of State Taxation Administration of The People's Republic of China on Relevant Issues Concerning the Implementation of Inclusive Income Tax Reduction and Exemption Policies for Small and Low-profit Enterprises (State Taxation Administration of The People's Republic of China Announcement No.2 of 20 19) are applicable 15% tax rate 1. The state needs key support. Policy basis: Article 28 of the Enterprise Income Tax Law of the People's Republic of China 2. Overview of technologically advanced service enterprises: enterprise income tax is levied at a reduced rate of 15% for recognized technologically advanced service enterprises. Policy basis: Notice of the Ministry of Finance, the State Administration of Taxation, the Ministry of Commerce, the Ministry of Science and Technology, and the National Development and Reform Commission on Promoting the Implementation of the Income Tax Policy for Technologically Advanced Service Enterprises to the Whole Country (Cai Shui [2017] No.79) Article 1 3. Overview of the encouraged industrial enterprises in the modern service cooperation zone in Hengqin New District, Pingtan Comprehensive Experimental Zone and Qianhai Shenzhen-Hong Kong Modern Service Cooperation Zone: The encouraged industrial enterprises are reduced by/KLOC-0. Policy Basis: According to Article 1 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Preferential Policies and Catalogue of Enterprise Income Tax in Shenzhen Qianhai Shenzhen-Hong Kong Modern Service Industry Cooperation Zone in Pingtan Comprehensive Experimental Zone of Guangdong Hengqin New District (Caishui [2014] No.26), 4. Overview of encouraged industries in the western region: For projects located in the western region with newly added encouraged industries in the Catalogue of Western Regions as their main business, Enterprises whose main business income accounts for more than 70% of the total enterprise income in the current year can pay enterprise income tax at a reduced rate of 1 5% from 20 14 10/day. Policy basis: Article 1 of Announcement of State Taxation Administration of The People's Republic of China on the Implementation of the Catalogue of Encouraged Industries in Western China (State Taxation Administration of The People's Republic of China Announcement No.2015 14) 5. Overview of integrated circuit manufacturers whose integrated circuit line width is less than 0.25 micron or whose investment exceeds 8 billion yuan: Integrated circuit manufacturers whose integrated circuit line width is less than 0.25 micron or whose investment exceeds 8 billion yuan, after the approval, Policy basis: Article 2 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Further Encouraging the Development of Enterprise Income Tax Policy in Software Industry and Integrated Circuit Industry (Cai Shui [20 1 2] No.27) 6. Overview of third-party enterprises engaged in pollution prevention: from 20 19 1 month to 202 1 day. Kloc-0/ day, corporate income tax will be levied at a reduced rate of 15% on qualified third-party enterprises engaged in pollution prevention and control. Policy basis: Article 1 and Article 4 (4) of the Announcement of the Ministry of Finance and the State Administration of Taxation, Ministry of Ecology and Environment, National Development and Reform Commission on Income Tax Policies for Third Party Enterprises engaged in Pollution Prevention and Control (Announcement No.60 of the Ministry of Finance and the State Administration of Taxation, National Development and Reform Commission, 20 19) are applicable 1 0/ Overview of specific situations of key software enterprises and integrated circuit design enterprises: key software enterprises and integrated circuit design enterprises within the national planning layout may be subject to enterprise income tax at a reduced rate of 10% if they did not enjoy tax exemption in that year. Policy basis: Article 4 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Further Encouraging the Development of Enterprise Income Tax Policy for Software Industry and Integrated Circuit Industry (Cai Shui [2012] No.27) 2. Overview of the income of non-resident enterprises under specific circumstances: If non-resident enterprises obtain the income specified in Item (5) of Article 27 of the Enterprise Income Tax Law, the enterprise income tax shall be levied at the reduced rate of 10%. Policy basis: Article 91 of the Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China. 2. Characteristics of enterprise income tax 1. Tax basis is taxable income. The tax basis of enterprise income tax is the net income of taxpayers after deducting various expenses such as costs, expenses, taxes and losses, which is not equal to the accounting profit realized by enterprises. 2. The calculation of taxable income is complicated. Enterprise income tax is based on net income. Therefore, the calculation of taxable income needs to involve the collection and allocation of costs and expenses in a certain period. Because the government often regards income tax as an important tool to adjust national income distribution and implement economic and social policies, in order to treat taxpayers' different income items differently, it is necessary to exclude some income from taxable income by not counting items. Due to the above two reasons, the calculation procedure of taxable income is more complicated. 3. Taxation is based on the principle of affordability. The enterprise income tax is based on the taxpayer's production, business income and other income, and the principle of affordability is implemented, that is, if the income is large and the affordability is large, more taxes will be paid; Less income, less affordability, less tax; No income, no affordability, no tax. This method of linking the income tax burden with the taxpayer's income is convenient to embody the basic principle of tax fairness. 4, the implementation of the annual levy management method, which comprehensively reflects the business performance of the enterprise through profit income, usually calculated and measured on an annual basis. Therefore, the enterprise income tax is based on the taxable income of the whole year, paid in advance monthly or quarterly, and settled at the end of the year, which is consistent with the accounting year and accounting period, and is conducive to the consistency of tax collection management and enterprise accounting period. Third, the role of enterprise income tax Enterprise income tax plays an important role in organizing fiscal revenue, promoting social and economic development, and implementing macro-control. Enterprise income tax regulates the profit distribution relationship between the state and enterprises, which is the most important aspect of China's economic distribution system and the premise and basis for dealing with other distribution relationships. The role of enterprise income tax is mainly reflected in two aspects: 1 and the role of fiscal revenue. Enterprise income tax is the second largest main tax in China, which plays a very important role in organizing national tax revenue. 2. Macro-control function. Enterprise income tax is the most important tax type for the country to implement preferential tax policies. There are many preferential tax measures such as tax reduction and exemption, tax rate reduction, additional deduction, accelerated depreciation, investment credit, income reduction, etc. It is the main policy tool for implementing national industrial and social policies and macro-control. While organizing fiscal revenue for the country, enterprise income tax, as an important means of national macro-control, has also promoted China's industrial restructuring and sound and rapid economic development.