The corporate income tax rate is 25% for resident companies and 20% for non-resident companies.

The total income of the enterprise for the year, minus the non-taxable income, tax-free income, various deductions, and the amount to make up for previous losses, is the taxable income.

Legal basis: Article 4 of the "Enterprise Income Tax Law of the People's Republic of China" The corporate income tax rate is 25%.

When a non-resident enterprise obtains the income specified in Paragraph 3 of Article 3 of this Law, the applicable tax rate is 20%.

Article 5 The total income of an enterprise in each tax year shall be the taxable income after deducting non-taxable income, tax-free income, various deductions and losses allowed to be made up in previous years.

Article 6 The income an enterprise obtains 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) Income from equity investments such as dividends and dividends; (5) Interest income; (6) Rental income; (7)

Royalty income; (8) Income from donations; (9) Other income.