Generally, the annual profit of less than 300,000 yuan is paid at 10%, and the annual profit of more than 300,000 yuan is paid at 25%.
Legal objectivity:
Enterprise Income Tax Law Article 1 In People's Republic of China (PRC), enterprises and other income-earning organizations (hereinafter referred to as enterprises) are taxpayers of enterprise income tax and pay enterprise income tax in accordance with the provisions of this Law. This law is not applicable to sole proprietorship enterprises and partnership enterprises. Article 3 A resident enterprise shall pay enterprise income tax on its income from sources inside and outside China. Where a non-resident enterprise establishes an institution or place in China, it shall pay enterprise income tax on the income obtained by its institution or place from China and the income generated outside China but actually related to its institution or place. 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%.