What is the tax rate of the transfer of the corporate account to the corporate account purchase mon

Business-to-business transfers are not subject to tax. Taxes are paid in proportion to income, not on account transfers. Article 5 of the Enterprise Income Tax Law of the People's Republic of China stipulates that the total income of an enterprise in each tax year shall be the taxable income after deducting the non-taxable income, tax-exempt income, various deductions and the losses allowed to be made up in previous years.

Article 6 The income obtained by an enterprise from various forms in monetary and non-monetary forms shall be the total income.

The specific tax rate is related to the nature of the company, if it is a small scale of sales or production, the tax rate is 3% and 4% of the untaxed amount of the invoice, and 13% or 17% for general taxpayersIn the case of a service industry, the tax rate is 6% of the invoice amount.

Corporate transfers are not taxable. Taxes are paid in proportion to income, not on current account transfers. Enterprise Income Tax Law of the People's Republic of China.

Article 5 stipulates the taxable income of an enterprise.

It is the balance of the total income of each tax year after deducting non-taxable income, tax-exempt income, various deductions and losses allowed to be made up in previous years. Article 6 The total income of an enterprise refers to the income obtained from various types of enterprises in monetary and non-monetary forms.

Extended information: 1. The tax rate of ordinary invoices is as follows:1.

17% and 13% for ordinary taxpayers, respectively2. 6% for small-scale taxpayers,3. 4% for businesses.

If small-scale taxpayers give ordinary taxpayers, whether they issue ordinary invoices or purchase special invoices, the tax rates can only be 4% and 6% respectively, and the tax rate for ordinary taxpayers is 17% (or 13%) for ordinary taxpayers. Business tax items can be taxed at a rate of % and 20%. The tax rate for tax-exempt items in the agricultural sector is 0%.

2. There are four ways to convert public to public:

1.Cheques - transfer cheques, cash cheques.

A cheque is a bill issued by the drawer, which entrusts a bank or other financial institution to handle the cheque deposit business and unconditionally pays a certain amount to the payee or bearer at the sight of the cheque.

2.Bank draft - promissory note.

Wire transfer. A bank draft refers to a bill issued by the issuing bank and unconditionally paid to the payee or bearer according to the actual spot settlement amount. The issuing bank of the bank draft shall be through the People's Bank of China.

The bank that approves the processing of bank drafts.

3.Banker's Acceptance Draft - Commercial Acceptance Draft.

A banker's acceptance draft is a commercial draft.

one. Refers to the depositor in the accepting bank.

Open a deposit account, apply to the opening bank, accept it after approval by the bank, and guarantee to unconditionally pay the payee or bearer of the bill of a certain amount on the specified date.

4.Commitment to receive payments.

The acceptance of payment refers to the acceptance of the payment by the payee according to the purchase and sale contract.

It is agreed that after the delivery of the goods, the entrusted bank will collect the payment from the non-local procurement unit, and confirm the settlement method of payment to the bank after checking the goods according to the contract documents or vouchers.

The tax rate has nothing to do with the bank, and the bank is just a way to cooperate with the tax verification of the enterprise when needed.

The specific tax rate is related to the nature of the company, and the tax base is calculated based on the invoice amount, not bank receipts.

If it is a small scale of sales or production, the tax rate is 3% and 4% of the untaxed amount of the invoice, and 13% or 17% for general taxpayers

In the case of a service industry, the tax rate is 6% of the invoice amount.