1. If the company is not a small and micro company, the corporate income tax is calculated at 25%, and the tax payable is 250,000 yuan;
2. If the company is a small and micro company, it shall be included in the taxable income according to 25%, and the company income tax shall be paid according to 20%. The actual tax payable is 50,000 yuan. In line with other preferential tax policies, it shall be levied at its applicable tax rate.
Legal basis: Article 7 of the Enterprise Income Tax Law of People's Republic of China (PRC).
Income from sources inside and outside China mentioned in Article 3 of the Enterprise Income Tax Law shall be determined according to the following principles:
(a) the income from the sale of goods shall be determined according to the place where the trading activities take place;
(2) The income from providing labor services shall be determined according to the place where the labor services occur;
(3) Income from property transfer, income from real estate transfer shall be determined according to the location of real estate, income from movable property transfer shall be determined according to the location of the enterprise, institution or place where movable property is transferred, and income from equity investment assets transfer shall be determined according to the location of the invested enterprise;
(four) dividends, bonuses and other equity investment income, according to the location of income distribution enterprises to determine;
(5) Income from interest, rent and royalties shall be determined according to the location of the enterprise, institution or place that undertakes or pays the income, or according to the domicile of the individual who undertakes or pays the income;
(six) other income determined by the competent departments of finance and taxation of the State Council.