The types of corporate tax include: income from the sale of goods, income from the provision of labor services, income from the transfer of property, income from dividends, income from interest, income from rent, income from royalties and income from donations. The corporate income tax rate is 25%.

The types of enterprise tax payment include value-added tax, enterprise income tax, stamp duty and personal income tax, in addition to additional taxes such as urban maintenance and construction tax and surcharge, as well as consumption tax, resource tax or tobacco tax that some special industries need to pay; If the office space of an enterprise is its own property and the enterprise has purchased a business car, it is also required to pay the corresponding property tax and vehicle and vessel tax.

If the enterprise income tax is paid in advance on a monthly or quarterly basis, the enterprise income tax return shall be submitted to the tax authorities within 15 days after the end of the month or quarter to pay taxes in advance. The enterprise shall, within 5 months after the end of the year, submit the annual enterprise income tax return to the tax authorities for final settlement and settlement of the tax refund. Enterprise tax is divided into small-scale taxpayers' VAT collection rate of 3%; The general taxpayer's VAT collection rate is 17% (the low tax rate is 13%), and the VAT is collected by the national tax. Business tax is 5%, which is collected by local tax.

legal ground

Detailed rules for the implementation of the enterprise income tax law

Article 3 A resident enterprise shall pay enterprise income tax on its income from sources inside and outside China. Where a non-resident enterprise 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. If a non-resident enterprise has no institution or place in China, or if it has an institution or place, but its income has no actual connection with its institution or place, it shall pay enterprise income tax on its income originating in China. Article 4 The enterprise income tax rate is 25%. The tax rate applicable to non-resident enterprises obtaining the income specified in the third paragraph of Article 3 of this Law is 20%.