How much tax does a small company 10w pay on its profits?

Enterprise income tax shall be paid in grades according to bright net profit, with 6,543.8+5% within 0,000, 6,543.8+0,000 ~ 3,000,000, and 25% above 3,000,000. In other words, the net profit of 654.38 million yuan will be taxed by the enterprise at 5,000 yuan. Enterprise income tax is calculated on an annual basis, paid in advance on a monthly or quarterly basis, and paid within 15 days after the end of the month or quarter: settled and paid within 4 months after the end of the year, with overpayment and underpayment. Enterprise income tax is the income tax levied on the production and operation income and other income of Chinese enterprises and other organizations with income.

tax payer

In People's Republic of China (PRC), enterprises and other organizations with income (hereinafter referred to as enterprises) are taxpayers of enterprise income tax. Taxpayers of enterprise income tax include all kinds of enterprises, institutions, social organizations, private non-enterprise units and other organizations engaged in business activities. A sole proprietorship enterprise or partnership enterprise is not a corporate income tax payer.

Enterprise income tax adopts the dual jurisdiction of income source jurisdiction and resident jurisdiction, divides enterprises into resident-friendly enterprises and non-resident enterprises, and determines different tax obligations respectively.

1. Resident enterprises refer to enterprises established in China according to law, or enterprises established according to the laws of foreign countries (regions) but with actual management institutions in China.

2. A non-resident enterprise refers to an enterprise established in accordance with the laws of a foreign country (region), whose actual management institution is not in China, but has an institution or place in China, or has income from China although it has no institution or place in China.