Legal analysis: There are many kinds of corporate taxes, including corporate income tax, corporate value-added tax, corporate stamp tax, etc. Each tax standard is different. 1. VAT (small-scale taxpayer's tax rate is 3%, general taxpayer's tax rate is 17%-6%) or business tax (tax rate is 3%-2%, according to taxable content) and urban construction tax (VAT+business tax+consumption tax) are subject to the applicable tax rate. The applicable tax here refers to the tax rate in the urban area where the taxpayer is located, which is 7% in the county, town, and large and medium-sized industrial and mining enterprises are not in the county or town. The tax rate in cities, counties and towns is 1%, the tax amount of education surcharge (VAT+business tax+consumption tax) is 3%, the tax amount of local education surcharge (VAT+business tax+consumption tax) is 2%, the water conservancy construction fund (calculated and paid according to .1% of sales income) and enterprise income tax (25% of total profits). The new income tax law stipulates that the statutory tax rate is 25%.

Legal basis: Law of the People's Republic of China on the Administration of Tax Collection

Article 1 This Law is formulated in order to strengthen the administration of tax collection, standardize the tax collection and payment, safeguard the national tax revenue, protect the legitimate rights and interests of taxpayers and promote economic and social development.

article 2 this law is applicable to the collection and management of various taxes collected by tax authorities according to law.

article 3 the collection and suspension of taxes, as well as tax reduction, exemption, tax refund and supplementary tax, shall be implemented in accordance with the provisions of the law. if the State Council is authorized by the law, it shall be implemented in accordance with the provisions of administrative regulations formulated by the State Council. No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions that are inconsistent with tax laws and administrative regulations without authorization.

article 4 units and individuals who are obligated to pay taxes as stipulated by laws and administrative regulations are taxpayers. Units and individuals who have the obligation to withhold and remit taxes as stipulated by laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold taxes and collect taxes in accordance with the provisions of laws and administrative regulations.