1. Enterprises generally pay enterprise income tax instead of individual tax. Among them, resident enterprises pay taxes according to 25% of taxable income;
2. Non-resident enterprises pay taxes at the rate of 20%, and the taxable income is the total income of the enterprise in each tax year, after deducting non-taxable income, tax-free income, various deductions and allowed losses in previous years.
Conditions for registering a company:
1. A registered company must first have someone, the founder of the company, that is, the shareholders. Shareholders must be at least 18 years old, with identification and capacity;
2. A registered company must have a registered address. This registered address can be used for commercial or industrial purposes, and the current residence can also be used as a registered address;
3. Registered companies need registered capital. The size of a company's registered capital determines the company's financial strength and its ability to bear civil liability abroad;
4. The registered company needs to have a company name and establish an organization that meets the requirements of the limited company;
5. To register a company, you need to have a basic deposit account and a tax account, which is one of the essential conditions.
The information required to register a company is as follows:
1. It is necessary to prepare a company name. You can prepare a few more in advance in case of emergency;
2. There must be a registered address of the company. If there is no actual address, you can choose the affiliated address;
3, the company's business scope needs to be clear in advance, this business scope is not as wide as possible, mainly around its own main business;
4. Registered capital is also necessary. Registered capital is paid-in and subscribed, and the more registered capital, the better, depending on your actual situation;
5. Identity card information of legal persons, shareholders and supervisors are indispensable;
6. For the personal bank U shield of shareholders, legal persons and supervisors, the driver of any bank will be downloaded. It cannot be issued by a local bank in Shenzhen unless it is issued by a bank in Shenzhen.
To sum up, enterprises generally pay enterprise income tax, not individual tax. Among them, resident enterprises pay taxes according to 25% of taxable income; Non-resident enterprises pay taxes at the rate of 20%, and the taxable income is the total income of the enterprise in each tax year, after deducting non-taxable income, tax-free income, various deductions and allowable losses in previous years.
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.