The small-scale enterprise income tax collection method in 2023 is levied at 2.5 for the range of 1 million, and 5 for the range from 1 million to 3 million.

The total income of corporate income tax includes the following aspects:

1. Production and operating income; income obtained by taxpayers from engaging in main business activities, including income from sales of commodities and labor services Income, operating income, project price settlement income, industrial operation income and other business income;

2. Property transfer income; refers to the income obtained by taxpayers from transferring their various properties for a fee, including the transfer of fixed assets Income derived from assets, intangible assets, securities, equity and other properties;

3. Interest income; refers to the interest earned by taxpayers on purchases of various bonds and other securities, and the amount owed by external entities. Interest paid and other interest income;

4. Lease income refers to the rental income obtained by taxpayers from leasing fixed assets, packaging and other properties;

5. Franchise Royalty fee income. Refers to the income obtained by taxpayers from providing or transferring the right to use patent rights, non-patented technologies, trademark rights, copyrights and other franchises;

6. Dividend income. Refers to the dividends and bonus income received by taxpayers from foreign capital investment;

7. Other income. It refers to all income except the above-mentioned income, including fixed asset inventory surplus income, fine income, payables that cannot be paid due to creditors, surplus income from materials and cash, education surcharge returns, and packaging deposits Collection and release, income from donations received, etc.

Legal basis: Article 25 of the "Tax Collection and Administration Law of the People's Republic of China"

For units or individuals that engage in business operations without a business license, except those authorized by the industrial and commercial authorities Unless the administrative authority handles the matter in accordance with the law, the tax authority shall determine the amount of tax payable and order payment; if payment is not made, the tax authority may seize commodities and goods whose value is equivalent to the tax payable. If the tax payable is paid after the seizure, the tax authorities must immediately lift the seizure and return the seized commodities and goods; if the tax payable is still not paid after the seizure, the seized goods must be auctioned with the approval of the director of the tax bureau (branch) at or above the county level. , goods, the auction proceeds will be used to offset taxes.