Environmental protection companies belong to the professional technical service industry and belong to the category of extra-tax. According to the new Provisional Regulations on Value-added Tax issued by State Taxation Administration of The People's Republic of China, China, the income tax rate of such companies is 3%. Income tax rate = (current income tax/current sales revenue) × 100%.
The tax rate refers to the proportion of VAT payable by VAT taxpayers in the current period to the taxable sales income in the current period.