Income tax is also the main tax in China's tax structure, including corporate income tax, personal income tax and other taxes. The income tax rate of domestic and foreign-funded enterprises is unified at 25%. (The Enterprise Income Tax Law will take effect on June 65438+ 10/day, 2008. 1991The Income Tax Law of People's Republic of China (PRC) for Enterprises with Foreign Investment and Foreign Enterprises adopted at the Fourth Session of the Seventh National People's Congress on April 9 and the Provisional Regulations on Enterprise Income Tax of People's Republic of China (PRC) promulgated by the State Council on February 3 shall be abolished at the same time. In addition, the state has given two kinds of preferential tax rates: first, qualified small and low-profit enterprises are taxed at a reduced rate of 20%; Second, high-tech enterprises that need key state support are taxed at a reduced rate of 15%.
Tips: The above information is for reference only.
Reply time: 2022-0 1- 13. Please refer to the latest business changes announced by Ping An Bank in official website.