Enterprise income tax refers to a type of income tax levied on enterprises (resident enterprises and non-resident enterprises) and other income-earning organizations within the territory of the People's Republic of China on their production and operation income.

As a corporate income tax taxpayer, you should pay corporate income tax in accordance with the "Enterprise Income Tax Law of the People's Republic of China".

However, sole proprietorships and partnerships are excluded.

2021 Corporate Income Tax Rate In my country, the general corporate income tax rate is a proportional rate of 25%.

The original "Interim Regulations on Corporate Income Tax" stipulates that the corporate income tax rate is 33%, and there are two preferential tax rates. If the annual taxable income is 30,000 to 100,000 yuan, the tax rate is 27%. If the taxable income is less than 30,000 yuan, the tax rate is 27%.

, the tax rate is 18%; the tax rate for high-tech enterprises in special economic zones and high-tech development zones is 15%.

The income tax rate for foreign-invested enterprises is 30%, and there is a local income tax of 3%.

The new income tax law stipulates that the statutory tax rate is 25%, which is the same for domestic-funded enterprises and foreign-funded enterprises. High-tech enterprises that need key support from the state are 15%, small and low-profit enterprises are 20%, and non-resident enterprises are 20%.

The formula for calculating corporate income tax: corporate income tax payable = taxable income for the current period × applicable tax rate. Taxable income = total income - amount of allowed deductions. The corporate income tax rate is the statutory ratio based on which the corporate income tax payable is calculated.

According to the provisions of the "Interim Regulations of the People's Republic of China on Enterprise Income Tax", the new general enterprise income tax rate in 2008 is 25%.

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

Income Tax.

Qualified small and low-profit enterprises are levied a corporate income tax at a reduced rate of 20%.

The "Notice on Issues Concerning Preferential Income Tax Policies for Small and Low-profit Enterprises" (Caishui [2011] No. 117) issued by the State Administration of Finance and Taxation clarifies that from January 1, 2012 to December 31, 2015, the corresponding annual

For small low-profit enterprises with a taxable income of less than 60,000 yuan (including 60,000 yuan), their income shall be included in the taxable income at a reduced rate of 50%, and the corporate income tax shall be paid at a tax rate of 20%.

High-tech enterprises that need key support from the state are levied a reduced corporate income tax rate of 15%.