A: First, the basic tax rate is 25%
Two, the application of 20% tax rate.
From 20 19 year 1 month 1 day to 202 1 year1February 3 1 day, the annual taxable income of small and low-profit enterprises shall be reduced by 250 yuan. The part of the annual taxable income exceeding1000000 yuan but not exceeding 3 million yuan shall be included in the taxable income at a reduced rate of 50%, and the enterprise income tax shall be paid at the rate of 20%.
Iii. The tax rate of 15% is applicable.
1, high-tech enterprises that the state needs to support.
High-tech enterprises that need special support from the state shall be subject to enterprise income tax at a reduced rate of 15%.
2. technologically advanced service enterprises
Enterprise income tax shall be levied at the reduced rate of 15% for the recognized technologically advanced service enterprises.
3, Hengqin New District and other areas of modern service industry cooperation zone to encourage industrial enterprises.
Enterprise income tax will be levied at the reduced rate of 15% on encouraged industrial enterprises located in Hengqin New District, Pingtan Comprehensive Experimental Zone and Qianhai Shenzhen-Hong Kong Modern Service Industry Cooperation Zone.
4. Encourage industries in the western region
Enterprises located in the western region, whose main business is encouraged industrial projects newly added in the Catalogue of Encouraged Industries in the Western Region, and 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 years 10 month/day.
5. Integrated circuit manufacturers whose integrated circuit line width is less than 0.25 micron or whose investment exceeds 8 billion yuan.
An integrated circuit manufacturer whose integrated circuit line width is less than 0.25 micron or whose investment exceeds 8 billion yuan will be subject to enterprise income tax at a reduced rate of 15% after being recognized.
6. Third-party enterprises engaged in pollution prevention and control
From 20 19 1 month 1 day to 202 1 year1February 3 1 day, corporate income tax will be levied at a reduced rate of 15% on qualified third-party enterprises engaged in pollution prevention and control.
Iv. the tax rate of 10% is applicable.
1, specific situations of key software enterprises and integrated circuit design enterprises
Key software enterprises and integrated circuit design enterprises within the national planning and layout, if they did not enjoy tax exemption in that year, may be subject to enterprise income tax at a reduced rate of 10%.
2. Income from specific circumstances of non-resident enterprises
If a non-resident enterprise obtains the income specified in Item (5) of Article 27 of the Enterprise Income Tax Law, the tax shall be reduced by 10%.
How many grades are there for general taxpayers?
You need to ask the relevant departments of the tax bureau to fill in the qualifications and grades of general taxpayers. Generally, the newly recognized general taxpayers are tentatively classified as Grade C. The general taxpayers are classified into four grades: A, B, C and D according to the taxpayer's tax payment.
Ordinary taxpayers refer to enterprises and enterprise units whose annual VAT sales exceed the standard of small-scale taxpayers stipulated by the Ministry of Finance. The characteristic of ordinary taxpayers is that the VAT input tax can be deducted from the output tax.
How many grades is the enterprise income tax divided into? In addition to the basic tax rate of 25%, the tax rate changes of Xiaobian in recent years are summarized above. In addition, the three different tax rates and which enterprises are applicable, and how to calculate them, have you remembered them now? Can you correctly calculate the enterprise income that should be paid when benchmarking your own enterprise?