According to the Enterprise Income Tax Law of People's Republic of China (PRC)
Article 19 When a non-resident enterprise obtains the income specified in the third paragraph of Article 3 of this Law, the taxable income shall be calculated according to the following methods:
(1) Income from dividends, bonuses and other equity investments, as well as interest, rent and royalties, shall be regarded as taxable income in full; ?
(2) For the income from the transfer of property, the taxable income shall be the balance of the net value of the property after deducting all expenses; ?
(3) For other income, the taxable income shall be calculated by referring to the methods specified in the preceding two paragraphs. ?
Article 17 of the Regulations for the Implementation of the Enterprise Income Tax Law stipulates that the income from equity investment, such as dividends and bonuses, mentioned in Item (4) of Article 6 of the Enterprise Income Tax Law refers to the income obtained by an enterprise from the invested entity due to equity investment.
Dividends, bonuses and other equity investment income shall be realized according to the date when the investee makes the profit distribution decision, unless otherwise stipulated by the competent financial and tax authorities of the State Council.
Article 83 stipulates that the dividend, bonus and other equity investment income between eligible resident enterprises mentioned in Item (2) of Article 26 of the Enterprise Income Tax Law refers to the investment income obtained by resident enterprises directly investing in other resident enterprises.
Dividends, bonuses and other equity investment income mentioned in Item (2) and Item (3) of Article 26 of the Enterprise Income Tax Law do not include the investment income obtained by resident enterprises who have continuously held shares that are publicly issued and circulated for less than 12 months.
Extended data:
The corporate income tax rate is 25%.
The original Provisional Regulations on Enterprise Income Tax stipulated that the enterprise income tax rate was 33%, and there were two preferential tax rates. The annual taxable income of 30,000-654.38+10,000 yuan is 27%, and the taxable income of less than 30,000 yuan is 18%. The tax rate of high-tech enterprises in special zones and high-tech development zones is 15%.
The income tax rate of foreign-funded enterprises is 30%, and there is 3% local income tax. The new income tax law stipulates that the statutory tax rate is 25%, which is the same for domestic and foreign-funded enterprises. The number of high-tech enterprises that need to be supported by the state is 15%, that of small-scale low-profit enterprises is 20%, and that of non-resident enterprises is 20%.
Payable enterprise income tax = current taxable income * applicable tax rate
Taxable income = total income-deductible item amount
The tax rate of enterprise income tax is the legal tax rate for calculating the taxable amount of enterprise income tax. According to the Provisional Regulations of People's Republic of China (PRC) on Enterprise Income Tax, the new
Where a non-resident enterprise establishes an institution or place in China, it shall pay enterprise income tax on the income obtained by its institution or place from China and the income generated outside China but actually related to its institution or place.
Small and low-profit enterprises that meet the requirements shall be subject to enterprise income tax at a reduced rate of 20%.
The Notice of State Taxation Administration of The People's Republic of China on Relevant Issues Concerning Preferential Income Tax Policies for Small and Low-profit Enterprises (Caishui [20 11]17No.) is clear, ranging from 20 12 to 201.
High-tech enterprises that need special support from the state shall be subject to enterprise income tax at a reduced rate of 15%.
Baidu Encyclopedia-Enterprise Income Tax