(a) engaged in contracted engineering operations, design and consulting services, the profit rate is 30%+05%;
(two) engaged in management services, the profit rate is 30%-50%;
(3) Engaged in other labor services or business activities other than labor services, with a profit rate of not less than 15%.
If the tax authorities have reason to believe that the actual profit rate of non-resident enterprises is significantly higher than the above standards, they may verify their taxable income according to the profit rate higher than the above standards.
Taxation refers to the currency or material objects collected by the state from enterprises, collectives and individuals: taxes, tax amounts, tax rates, tax laws, tax systems, taxes, etc.