The taxes that enterprises need to pay after making profits mainly include enterprise income tax and turnover tax. Enterprise income tax is levied according to the pre-tax net profit, and the general tax rate is 25%, but for small and micro enterprises, the tax rate can be reduced to 20%. Turnover tax mainly includes business tax and value-added tax. In addition, enterprises also need to pay additional taxes, stamp duty and other taxes and fees. The specific tax payable should be determined according to the type of enterprise, profitability and whether it meets the preferential tax policies. For example, a general taxpayer with an annual profit of 6,543,800,000 yuan needs to pay enterprise income tax in advance at the rate of 25%, as well as additional taxes such as value-added tax, urban maintenance and construction tax, education surcharge, land use tax, property tax and other local taxes. Even if the enterprise is not profitable, it needs to pay taxes such as value-added tax and stamp duty.
Corporate profit tax:
1. Corporate income tax: the tax rate is generally 25% of the company's net profit;
2. Urban maintenance and construction tax: levied according to the amount of enterprise income tax paid, and the tax rate varies from region to region;
3. Education surcharge: levied according to the payment amount of enterprise income tax, generally 3% of the tax amount;
4. Local education surcharge: levied according to the amount of enterprise income tax, generally 2% of the tax;
5. Resource tax: If the company participates in the exploitation of mineral resources, it needs to pay taxes according to the relevant provisions of resource tax.
To sum up, the company's profits need to be taxed, including enterprise income tax and turnover tax. The specific tax payable is determined according to the type of enterprise, profitability and preferential tax policies. Even if the enterprise is not profitable, it needs to pay other taxes and fees.
Legal basis:
People's Republic of China (PRC) enterprise income tax law
Article 4
The corporate 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%.