For different types of enterprises, this ratio is different. For example, the tax rate of commerce and trade is controlled at 0.8% to 2%, and the tax rate of manufacturing is controlled at 2% to 4%. It should be noted that the actual tax rate of enterprise income tax may be different due to the specific situation of enterprises and the adjustment of government policies.
The impact of income tax rate on enterprise operation generally includes:
1. Cost control: Enterprises with high income tax rate need to pay more attention to cost control, so as to reduce the total tax profit, reduce the tax rate and improve profitability.
2. Investment decision-making: Enterprises with high income tax rate need to consider the impact of tax rate when making investment decisions to avoid excessive occupation of profits.
3. Tax planning: Enterprises can reduce the income tax rate through tax planning, such as rational use of preferential tax policies and adjustment of business structure.
4. Liquidity of funds: Enterprises with high income tax rate need to pay more taxes, thus affecting their liquidity, and may need to increase loans or reduce dividends to maintain liquidity.
To sum up, the appropriate control range of business income tax rate should be determined according to the specific situation of the enterprise and the provisions of the tax law. Enterprises should optimize the tax rate through reasonable tax planning on the basis of legal compliance.
Legal basis:
People's Republic of China (PRC) tax collection management law
Article 64
Taxpayers and withholding agents who fabricate false tax basis shall be ordered by the tax authorities to make corrections within a time limit and be fined less than 50,000 yuan.
If a taxpayer fails to file a tax return and fails to pay or underpays the tax payable, the tax authorities shall recover the unpaid or underpaid tax and late fees, and impose a fine of more than 50% and less than five times the unpaid or underpaid tax. Article 65 If a taxpayer fails to pay the tax payable and prevents the tax authorities from recovering the unpaid tax by means of transferring or concealing property, the tax authorities shall recover the unpaid tax and overdue fine, and impose a fine of not less than 50% but not more than five times the unpaid tax; If a crime is constituted, criminal responsibility shall be investigated according to law.