the corporate income tax rate is generally 25%, the income tax rate of qualified small-scale low-profit enterprises is generally 2%, the income tax rate of high-tech enterprises supported by the state is generally 15%, the applicable corporate income tax rate for non-resident enterprises is 2%, and the income tax rate for PE premium investment enterprises is generally around 4%.

enterprise income tax is a kind of income tax levied on the income from production and operation and other income of enterprises and other income-earning organizations in China.

Taxpayer

Within the People's Republic of China, enterprises and other income-earning organizations (hereinafter referred to as enterprises) are taxpayers of enterprise income tax. Taxpayers of enterprise income tax include all kinds of enterprises, institutions, social organizations, private non-enterprise units and other organizations engaged in business activities. A sole proprietorship enterprise or partnership enterprise does not belong to the enterprise income tax payer.

corporate income tax adopts dual jurisdiction combining income source jurisdiction and resident jurisdiction, and divides enterprises into resident enterprises and non-resident enterprises, and determines different tax obligations respectively.

1. Resident enterprises refer to enterprises established in China according to law, or those established in accordance with the laws of foreign countries (regions) but with actual management institutions in China.

2. A non-resident enterprise refers to an enterprise established in accordance with the laws of a foreign country (region) and whose actual management institution is not in China, but has an institution or place in China, or has no institution or place in China, but has income from China.

payment method

the enterprise income tax is calculated on an annual basis, but in order to ensure the timely and balanced storage of taxes, the enterprise income tax is paid in advance by stages (monthly or quarterly) and settled at the end of the year.

when taxpayers pay income tax in advance, they should pay in advance according to the actual number of tax payment period. if it is difficult to pay in advance according to the actual number, they can pay income tax in installments according to 1/12 or 1/4 of the taxable income of the previous year or other methods recognized by the local tax authorities. Once the prepayment method is determined, it shall not be changed at will.

tax payment period

taxpayers who pay taxes in advance by month or quarter shall file tax returns with the competent tax authorities and pay taxes in advance within 15 days after the end of month or quarter. Among them, the fourth quarter tax should also be paid in advance within 15 days after the end of the quarter, and then the annual declaration should be made within 45 days after the end of the year, and the tax authorities should make final settlement within 5 months, and the overpayment should be made.