There are two ways to collect corporate income tax, one is audit collection and the other is verification collection.

1. Audit collection: It is calculated and paid according to the "actual profit amount" and the applicable tax rate, and the actual profit amount = total profit - the amount of losses to be made up in previous years - non-taxable income - tax-free income. Among them: total profit = operating income - operating costs - business taxes and surcharges - administrative expenses - sales expenses - financial expenses + other business profits + non-operating income and expenses + investment income.

2. Approved collection: Calculated and paid based on sales (business) income *approved income rate *applicable tax rate. Among them: sales (operating) income includes: taxable sales, other business income and deemed sales. The approved income rate is set in advance by the competent tax authorities according to different industries (the general range is between 5% and 30%, but the specific Your company should calculate based on the income rate determined by the competent tax authority. The applicable tax rate of 25% shall not apply to the 20% tax rate.

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