The amount of corporate income tax payable by an enterprise is the taxable income based on the balance after deducting non-taxable income, tax-free income, various deductions and allowed losses from previous years based on the total income of the enterprise.

?The corporate income tax rate is 25%.

?For non-resident enterprises that have not established an institution or place in China, or have established an institution or place but the income obtained has no actual connection with the institution or place they established, the use tax rate is 20%. According to the "Enterprise Income Tax of the People's Republic of China and the People's Republic of China"

Article 3 of the Law: Resident enterprises shall pay corporate income tax on their income from sources within and outside China.

?If a non-resident enterprise establishes an institution or place in China, it shall pay enterprise tax on the income derived from the institution or place it establishes from within China, as well as the income that occurs outside China but is actually connected with the institution or place it establishes.

Income Tax.

?If a non-resident enterprise does not establish an institution or place in China, or if it establishes an institution or place but the income obtained has no actual connection with the institution or place it establishes, it shall pay corporate income tax on its income sourced in China.

?Article 4 The corporate income tax rate is 25%.

?The applicable tax rate for non-resident enterprises obtaining income specified in paragraph 3 of Article 3 of this Law is 20%.

?Article 5 The total income of an enterprise in each tax year, after deducting non-taxable income, tax-free income, various deductions and allowed losses from previous years, is the taxable income.

?Extended information: "Enterprise Income Tax Law of the People's Republic of China" Article 6 The income obtained by an enterprise from various sources in monetary and non-monetary forms shall be the total income.

Including: (1) Income from the sale of goods; (2) Income from the provision of labor services; (3) Income from the transfer of property; (4) Dividends, dividends and other equity investment income; (5) Interest income; (6)

Rental income; (7) Royalty income; (8) Donation income; (9) Other income.

?Article 7 The following income in the total income is non-taxable income: (1) fiscal appropriations; (2) administrative fees and government funds collected in accordance with the law and included in financial management; (3) stipulated by the State Council

Other non-taxable income.