Small-scale enterprise income tax collection methods are as follows: small-scale taxpayers are divided into two modes: individual proprietorship and limited company. Individual proprietorship does not have to pay enterprise income tax, and individual income tax is levied according to the income from production and operation. Therefore, small-scale taxpayers only pay enterprise income tax to limited companies. According to the new policy of 202 1, the annual taxable income of small and low-profit enterprises does not exceed 1 10,000 yuan, which is included in the taxable income at the reduced rate of 12.5%, and the enterprise income tax is paid at the reduced rate of 20%. In a word: the annual taxable income does not exceed 6,543,800 yuan, and the enterprise income tax collection rate is 2.5%.
People's Republic of China (PRC) enterprise income tax law
Article 5
Taxable income is the total income of an enterprise in each tax year, after deducting non-taxable income, tax-free income, various deductions and losses allowed to make up in previous years. Article 6
The income obtained by enterprises from various channels in monetary and non-monetary forms is the total income. Including:
(1) Revenue from the sale of commodities;
(2) Income from providing labor services;
(3) Income from property transfer;
(four) dividends, bonuses and other equity investment income;
(5) Interest income;
(6) Rental income;
(7) Royalty income;
(8) Receiving donation income;
(9) Other income.