The calculation method of corporate income tax for general taxpayers is: 1, and the approved collection method is: taxable income excluding tax multiplied by the approved proportion income tax rate 1000 multiplied by the approved proportion multiplied by 25%; 2. Audit collection method: the total income tax payable multiplied by the income tax rate (excluding tax income-excluding tax cost-tax-management, sales and financial expenses) multiplied by 25%.

Legal objectivity:

People's Republic of China (PRC) Accounting Law Article 1 This Law is formulated for the purpose of standardizing accounting behavior, ensuring the truthfulness and completeness of accounting data, strengthening economic management and financial management, improving economic benefits and maintaining the order of socialist market economy. Company Law of People's Republic of China (PRC) Article 1 This Law is formulated for the purpose of regulating the organization and behavior of companies, protecting the legitimate rights and interests of companies, shareholders and creditors, maintaining social and economic order and promoting the development of socialist market economy.