2. Enterprise income tax is a tax levied on the production and operation income and other income of domestic-funded enterprises and business units in China. The scope of taxpayers is greater than enterprise income tax.
3. Corporate income tax payers refer to all domestic-funded enterprises or other organizations that implement independent economic accounting in People's Republic of China (PRC), including the following six categories: (1) state-owned enterprises; (2) Collective enterprises; (3) private enterprises; (4) Joint ventures; (5) Joint-stock enterprises; (six) other organizations with production and operation income and other income. The object of enterprise income tax is the income obtained by taxpayers.
Extended data:
The corporate income tax rate is 25%.
The original Provisional Regulations on Enterprise Income Tax stipulated that the enterprise income tax rate was 33%, and there were two preferential tax rates. The annual taxable income of 30,000-654.38+10,000 yuan is 27%, and the taxable income of less than 30,000 yuan is 18%. The tax rate of high-tech enterprises in special zones and high-tech development zones is 15%. The income tax rate of foreign-funded enterprises is 30%, and there is 3% local income tax. The new income tax law stipulates that the statutory tax rate is 25%, which is the same for domestic and foreign-funded enterprises. The number of high-tech enterprises that need to be supported by the state is 15%, that of small-scale low-profit enterprises is 20%, and that of non-resident enterprises is 20%.
Payable enterprise income tax = current taxable income * applicable tax rate
Taxable income = total income-deductible item amount
The tax rate of enterprise income tax is the legal tax rate for calculating the taxable amount of enterprise income tax. According to the Provisional Regulations of People's Republic of China (PRC) on Enterprise Income Tax, the new
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.
Small and low-profit enterprises that meet the requirements shall be subject to enterprise income tax at a reduced rate of 20%.
The Notice of State Taxation Administration of The People's Republic of China on Relevant Issues Concerning Preferential Income Tax Policies for Small and Low-profit Enterprises (Caishui [20 11]17No.) is clear, ranging from 20 12 to 201.
High-tech enterprises that need special support from the state shall be subject to enterprise income tax at a reduced rate of 15%.
Taiwan Province Province: The corporate income tax rate in Taiwan Province Province is 25%. After tax reduction, the median tax rate of local companies is 20%, while that of multinational companies is 18%.
References:
Ministry of Justice of China-Interim Regulations of People's Republic of China (PRC) on Enterprise Income Tax