Businesses subject to 25 corporate income tax rates

The enterprise income tax rate is the quantitative relationship or ratio between the amount of income tax payable by the enterprise and the tax base, and it is also an important indicator to measure the level of enterprise income tax burden of a country, and is the core of the enterprise income tax law. The corporate income tax rate is generally 25%. For qualified small and low-profit enterprises, the income tax rate is generally 20%.

For high-tech enterprises supported by the state, the income tax rate is generally 15%. Non-resident enterprises pay corporate income tax on their income in China, and the applicable tax rate is 20%. For PE premium investment enterprises, the income tax rate is generally around 40%.

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If an enterprise subject to the 25% enterprise income tax rate has a non-resident enterprise that has established an establishment in China, it shall have the income obtained by the institution and the place in China, as well as the income that occurs outside China but has an actual connection with the establishment of the institution.

The companies that are subject to the 15% corporate income tax rate are as follows:

1. High-tech enterprises;

2. Enterprises in encouraged industries in the western region;

3. Technologically advanced service enterprises;

4. Enterprises in encouraged industries located in Hengqin New Area, Pingtan Comprehensive Experimental Zone and Qianhai Shenzhen-Hong Kong Modern Service Industry Cooperation Zone;

5. Third-party enterprises engaged in pollution prevention and control;

6. Enterprises in encouraged industries registered in Hainan Free ** Port and operating substantively;

7. Key industrial enterprises in Lingang New Area of China (Shanghai) Pilot Free Trade Zone.

Enterprise Income Tax Law of the People's Republic of China

Article 28.

Qualified small and low-profit enterprises shall be subject to enterprise income tax at a reduced rate of 20.

High-tech enterprises that need to be supported by the state shall be subject to enterprise income tax at a reduced rate of 15.

Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China

Article 93.

The high-tech enterprises that need to be supported by the state as mentioned in the second paragraph of Article 28 of the Enterprise Income Tax Law refer to enterprises with core independent intellectual property rights and meet the following conditions at the same time:

1) The products (services) belong to the scope of the provisions of the "High-tech Fields Supported by the State";

2) The proportion of research and development expenses in sales revenue shall not be less than the prescribed proportion;

3) The proportion of high-tech products (services) income in the total income of the enterprise shall not be less than the prescribed proportion;

4) The proportion of scientific and technological personnel in the total number of employees of the enterprise shall not be less than the prescribed proportion;

5) Other conditions stipulated in the administrative measures for the identification of high-tech enterprises.

The high-tech fields supported by the state and the management measures for the identification of high-tech enterprises shall be formulated by the competent departments of science and technology, finance and taxation in consultation with the relevant departments, and shall be promulgated and implemented after approval.

The basic rate of corporate income tax is 25%.

In addition, preferential tax rates are implemented:

Article 28 of enterprise income tax stipulates that:High-tech enterprises that need to be supported by the state shall be subject to enterprise income tax at a reduced rate of 15.

For the part of the annual taxable income of small and low-profit enterprises not exceeding 1 million yuan, it shall be included in the taxable income at a reduced rate of 25%.At a rate of 20%.payment of corporate income tax; For the part of the annual taxable income exceeding 1 million yuan but not exceeding 3 million yuan, it shall be included in the taxable income at a reduced rate of 50%, and the enterprise income tax shall be paid at the rate of 20%. The above-mentioned small and low-profit enterprises refer to enterprises engaged in industries that are not restricted or prohibited by the state, and at the same time meet the three conditions of annual taxable income not exceeding 3 million yuan, the number of employees not exceeding 300 people, and the total assets not exceeding 50 million yuan. The number of employees includes the number of employees who have established labor relations with the enterprise and the number of labor dispatch workers accepted by the enterprise.

The so-called indicators of the number of employees and total assets shall be determined according to the quarterly average of the enterprise throughout the year. The specific calculation formula is as follows: quarterly average (beginning of the quarter and end of the quarter) 2, the sum of the average of the whole year and the average of each quarter of the year 4.

The non-resident corporate income tax rate is 20。In accordance with the Enterprise Income Tax Law

Article 2. Enterprises are divided into resident enterprises and non-resident enterprises. For the purposes of this Law, the term "resident enterprise" refers to an enterprise established within the territory of China in accordance with the law, or established in accordance with the laws of a foreign country (region) but with an actual management institution within the territory of China.

For the purposes of this Law, the term "non-resident enterprise" refers to an enterprise established in accordance with the laws of a foreign country (region) and whose actual management is not in China, but which has established an institution or place in China, or an enterprise that has not established an institution or place in China, but has income in China.

Corporate income tax rate for resident enterprises, 25%.

Corporate income tax rate for non-resident enterprises, 20%.

Others: 15% tax rate for high-tech enterprises, all of which are tax incentives.

The new corporate income tax rate is set at 25%.

Unified tax rates for domestic and foreign-funded enterprises.

Since January 1, 2008, enterprises that originally enjoyed the preferential policy of low tax rate will gradually transition to the statutory tax rate within five years after the implementation of the new tax law. Among them: enterprises enjoying the 15% corporate income tax rate will be implemented at the 18% tax rate in 2008, 20% in 2009, 22% in 2010, 24% in 2011 and 25% in 2012; Enterprises that originally implemented a 24% tax rate have been subject to a 25% tax rate since 2008.

Therefore, it cannot be said that the current corporate income tax rate of 25% is applicable to all enterprises.

According to the provisions of the enterprise income tax, the following are resident enterprises in China and non-resident enterprises with an establishment in China and the income of non-resident enterprises with an actual connection with the establishment of the enterprise in China.

Enterprise income tax is a tax levied on the production and operation income and other income of China's domestic-funded enterprises and business units. The range of taxpayers is larger than corporate income tax. Enterprise income tax payers refer to all domestic-funded enterprises or other organizations within the territory of the People's Republic of China that implement independent economic accounting, including the following 6 categories:

1) state-owned enterprises;

2) collective enterprises;

3) private enterprises;

4) Associates;

5) Joint-stock enterprises;

6) Other organizations with production and business income and other income.

The object of enterprise income tax is the income obtained by the taxpayer. It includes income from the sale of goods, income from the provision of services, income from the transfer of property, income from dividends and dividends, income from interest, income from rent, income from royalties, income from receiving donations and other income.

Enterprise income tax refers to an income tax levied on enterprises (resident enterprises and non-resident enterprises) and other organizations that obtain income within the territory of the People's Republic of China on their production and operation income. As an enterprise income tax payer, you should pay enterprise income tax in accordance with the Enterprise Income Tax Law of the People's Republic of China. However, sole proprietorships and partnerships are excluded.