1. What is the prepaid enterprise income tax rate?
The advance tax rate of enterprise income tax is normally 25%, and small and micro enterprises have a 5% discount or 10%. Enterprise income tax shall be paid in advance according to the actual monthly or quarterly profit.
Second, the confirmation method of prepaid tax
The "Regulations on the Implementation of Enterprise Income Tax" stipulates three ways to confirm the withholding tax:
(1) In general, the actual monthly or quarterly profit is paid in advance.
As the time for the enterprise to pay taxes in advance is within 15 days after the end of the month or quarter, it shall submit the tax return for the enterprise income tax in advance to the tax authorities. Therefore, you can confirm the actual profit this month or this quarter.
Actual monthly or quarterly profits should be paid in advance. Because according to Article 5 of the Enterprise Income Tax Law, taxable income is: the total income of an enterprise in each tax year, the balance after deducting non-taxable income, tax-free income, various deductions and losses allowed to make up in previous years. The actual monthly or quarterly profit refers to the taxable income after deducting the allowable costs, expenses and expenses from the enterprise income.
The calculation method is similar, so as to minimize the difference between the prepaid tax at the end of the year and the actual tax payable.
(2) The monthly or quarterly average taxable income of the previous tax year.
Some enterprises may have off-season or peak season, or the production cycle is long, the income is unstable, and the actual profit varies greatly between months and quarters, so it is meaningless to pay enterprise income tax according to months or quarters.
It's harder to do. In this case, the regulations stipulate that enterprises can pay in advance according to the monthly or quarterly average amount of taxable income in the previous tax year, that is,112 or 1/4 of the taxable income in the previous year.
Income tax ensures that the national tax is collected in full and on time to the greatest extent, and it is also convenient for final settlement at the end of the year.
(3) Other methods approved by the tax authorities in advance.
If it is unreasonable to pay taxes in advance according to the above two methods due to the special business situation of the enterprise at that time, you can apply to the tax authorities to determine the method of paying taxes in advance that conforms to the actual situation of the enterprise and implement it after approval by the tax authorities. In this way, under the premise of ensuring the national tax administration, enterprises are given certain autonomy, which embodies the flexibility of tax administration and protects the rights of enterprises to the greatest extent.
Third, the change of prepayment method.
Once the prepayment method is determined, it shall not be changed at will during the tax year. In the past, there was no corresponding provision in the foreign investment tax law. In the past, domestic tax laws stipulated that once the prepayment method was determined, it could not be changed at will. As for whether to pay in advance on a monthly or quarterly basis, how to calculate the prepaid tax must be approved by the tax authorities. If the prepayment method is changed frequently, the collection cost of enterprises and tax authorities will increase.
According to the law, the corporate income tax rate is 25%, and small and micro enterprises have a 5% discount, that is, 10%. Enterprise income tax shall be paid in advance according to the actual monthly or quarterly profit. The above is the relevant knowledge about the prepaid enterprise income tax rate.