Company tax deduction standard

Legal analysis: value-added tax (3% for small-scale taxpayers and 17%-6% for general taxpayers) or business tax (3%-20% according to taxable content); Enterprise income tax (total profit *25%), of which the statutory statutory tax rate is 25%, domestic-funded enterprises and foreign-funded enterprises are the same, and the high-tech enterprises that the state needs to focus on support are 15%, small-scale low-profit enterprises are 20%, and non-resident enterprises are 20%; Stamp duty is 0.3% of the transaction amount.

Legal basis: Article 3 of the Enterprise Income Tax Law of People's Republic of China (PRC). 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. If a non-resident enterprise has no institution or place in China, or if it has an institution or place, but its income has no actual connection with its institution or place, it shall pay enterprise income tax on its income originating in China.