Legal basis: Enterprise Income Tax Law of People's Republic of China (PRC).
Article 4 The enterprise income tax rate is 25%. The tax rate applicable to non-resident enterprises obtaining the income specified in the third paragraph of Article 3 of this Law is 20%.
Article 21 When calculating taxable income, if the enterprise's financial and accounting treatment methods are inconsistent with the provisions of tax laws and administrative regulations, it shall be calculated in accordance with the provisions of tax laws and administrative regulations.
Article 22 The taxable income of an enterprise multiplied by the applicable tax rate, after deducting the tax amount reduced or credited according to the preferential tax provisions of this Law, shall be the taxable amount.