In China, the general corporate income tax rate is 25%. According to the original Provisional Regulations on Enterprise Income Tax, the enterprise income tax rate is 33%, and there are two preferential tax rates. The annual taxable income of 35438+10,000 yuan is 27%, the taxable income of less than 30,000 yuan is 18%, and the high-tech enterprises in special zones and high-tech development zones are 15%.
The income tax rate of foreign-funded enterprises is 30%, and there is 3% local income tax. The new income tax law stipulates that the statutory tax rate is 25%, which is the same for domestic and foreign-funded enterprises. The number of high-tech enterprises that need to be supported by the state is 15%, that of small-scale low-profit enterprises is 20%, and that of non-resident enterprises is 20%.
Calculation formula of enterprise income tax: payable enterprise income tax = taxable income in current period * taxable income at applicable tax rate = total income-the tax rate at which enterprise income tax is allowed to be deducted from the project amount is the legal proportion for calculating payable enterprise income tax.