What is the corporate income tax rate of 20 17? Is everyone clear? The following is the news about 20 17 corporate income tax rate that I compiled. Welcome to read!
Enterprise income tax refers to an income tax levied on enterprises (resident enterprises and non-resident enterprises) and other income-generating organizations within the territory of People's Republic of China (PRC). As a taxpayer of enterprise income tax, he should pay enterprise income tax in accordance with the Enterprise Income Tax Law of People's Republic of China (PRC). Except for sole proprietorship enterprises and partnerships.
In China, the general corporate income tax rate is 25%.
The original Provisional Regulations on Enterprise Income Tax stipulated that the enterprise income tax rate was 33%, and there were two preferential tax rates. The annual taxable income of 30,000-654.38+10,000 yuan is 27%, and the taxable income of less than 30,000 yuan is 18%. The tax rate of high-tech enterprises in special zones and high-tech development zones is 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 the current period × applicable tax rate
Taxable income = total income-deductible item amount
The tax rate of enterprise income tax is the legal tax rate for calculating the taxable amount of enterprise income tax. According to the Provisional Regulations of People's Republic of China (PRC) on Enterprise Income Tax, the new
Where a non-resident enterprise with tax rate establishes an institution or place in China, it shall pay enterprise income tax on the income obtained by its institution or place from China and the income generated outside China but actually related to its institution or place.
Eligible "small-scale low-profit enterprises" are subject to enterprise income tax at a reduced rate of 20%.
The Notice of State Taxation Administration of The People's Republic of China on Relevant Issues Concerning Preferential Income Tax Policies for Small and Low-profit Enterprises (Caishui [20 11]17No.) clearly states that it ranges from 20 12 to 201.
High-tech enterprises that need special support from the state shall be subject to enterprise income tax at a reduced rate of 15%.
Expanding knowledge-final settlement of enterprise income tax
What is final settlement?
Enterprise income tax is generally levied on an annual basis, paid in advance on a monthly or quarterly basis, and then paid at the end of the year. The so-called "final settlement and payment" of income tax means that the income tax payer calculates the taxable income and income tax payable for the whole year according to the tax laws, regulations, rules and other relevant provisions of enterprise income tax within a certain period after the end of the tax year, determines the amount to be supplemented or refunded this year according to the income tax paid in advance monthly or quarterly, fills in the annual enterprise income tax return form, handles the annual enterprise income tax declaration with the competent tax authorities, and provides relevant information required by the tax authorities for final settlement and payment of the whole year. Simply put, it is actually a process of income tax liquidation in the previous year. According to accounting standards and tax laws and regulations, increase adjustment and decrease reduction.
The ultimate goal
There are two objects of final settlement: one is the enterprise that carries out audit collection; Two, the implementation of the approved enterprise taxable income rate. Enterprises, regardless of profit and loss, whether in the period of relief or not, should be settled according to regulations.
An enterprise that collects enterprise income tax according to the approved quota shall not make final settlement.
The key to the final solution
1. Recognition of income. The new tax law introduces the concept of fair value in income recognition (regarded as investment income obtained from sales of non-operating income).
2. Deduction of expenses. The new tax law introduces the principles of rationality and relevance of expense deduction.
3. Tax adjustment. There is a difference between accounting system and tax law. The total profits listed in the accounting statements are calculated according to the new accounting system, and the taxable income is not equal to the total profits, but should be adjusted according to the provisions of the tax law.
Enterprise tax year
Normal situation: Gregorian calendar 65438+1 October1to 65438+February 3 1.
Special circumstances: if an enterprise starts or terminates in the middle of a tax year, so that the actual operating period of the tax year is less than 12 months, its actual operating period shall be regarded as a tax year.
Final settlement time
Within 5 months after the end of the tax year (1 October1to May 3 of the following year1).
For example, the final settlement time of enterprise income tax is 2015: 201610/0 to 31May.
Final settlement work
1, final calculation. On the basis of advance payment within 15 days after the end of each month or quarter, calculate and determine the annual tax payable, tax payable and tax refund by yourself.
2. Declaration. Fill in the annual enterprise income tax return and its schedule, as well as other materials required by the tax authorities.
Step 3 pay.
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