Audit is levied at a five-level progressive tax rate of 5%-35%. After verification, you should ask the tax bureau what the taxable income rate is. When a law firm provides taxable business tax services, it needs to pay business tax in the name of the firm, and the partners do not need to pay it from the unit. If the partner is a natural person, individual income tax shall be paid according to the sole proprietorship enterprise.
Extended data:
Matters needing attention in paying enterprise income tax:
1. The statutory corporate income tax rate is 25%: corporate income tax payers registered and established in the industrial and commercial registration authority after March 16, 2007 will be taxed at a reduced rate of 25% from June 65438+1 October1day, 2008, which is a qualified small profit.
2. If a non-resident enterprise has not established an institution or place in China, or if it has established an institution or place, but its income has no actual connection with the institution or place it has established, it shall pay enterprise income tax on its income originating in China, and collect enterprise income tax at a reduced rate of 10%.
3. When calculating the uniform taxable income at the level of law firms, the tax law sets a limit on the deduction of some expenses, and the excess part cannot be deducted at all, or it can be deducted in the current period but in the next period.
Baidu Encyclopedia-Enterprise Income Tax
Baidu encyclopedia-enterprise income tax rate