The corporate income tax rate is 25%.
Policy basis: Article 4 of the Enterprise Income Tax Law of People's Republic of China (PRC).
Second, the application of the 20% tax rate.
Small and low-profit enterprises. The portion of the annual taxable income of small-scale low-profit enterprises that does not exceed 6,543.8+0,000 yuan shall be included in the taxable income at the reduced tax rate of 654.38+02.5%, and the enterprise income tax shall be paid at the reduced tax rate of 20%. If the annual taxable income exceeds 6,543,800 yuan but does not exceed 3 million yuan, it will be included in the taxable income at a reduced rate of 50%, and enterprise income tax will be paid at a reduced rate of 20%.
Policy basis: Article 28 of the Enterprise Income Tax Law of People's Republic of China (PRC).
Article 2 of the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Implementing the Inclusive Tax Relief Policy for Small and Micro Enterprises (Caishui [20 19] 13)
Article 1 of the Announcement of State Taxation Administration of The People's Republic of China on Relevant Matters Concerning the Implementation of Preferential Policies to Support the Development of Small Enterprises and Individual Industrial and Commercial Households (State Taxation Administration of The People's Republic of China Announcement No.8 202 1).
Three. The tax rate of 15% applies.
1. High-tech enterprises. High-tech enterprises that need special support from the state shall be subject to enterprise income tax at a reduced rate of 15%.
Policy basis: Article 28 of the Enterprise Income Tax Law of People's Republic of China (PRC).
2. Service enterprises with advanced technology. The enterprise income tax shall be levied at the reduced rate of 15% for the recognized technologically advanced service enterprises.
Policy basis: Article 1 of the Notice of the Ministry of Finance, State Taxation Administration of The People's Republic of China, the Ministry of Commerce and the Development and Reform Commission of the Ministry of Science and Technology on Promoting the Implementation of the Income Tax Policy for Advanced Technology Service Enterprises in China (Caishui [2017] No.79).
3. Eligible enterprises in Pingtan Comprehensive Experimental Zone. From 2002 1,1year1month to February 2025, the enterprise income tax will be levied at a reduced rate of1year on qualified enterprises located in Pingtan Comprehensive Experimental Zone.
Policy basis: Articles 1 and 5 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Continuing the Preferential Policies for Enterprise Income Tax in Pingtan Comprehensive Experimental Zone, Fujian (Caishui [2021] No.29).
4. Encourage industrial enterprises registered in Hainan Free Trade Port and having substantial operations. From 2020 1 day to 2024 1 day, enterprise income tax will be levied at the reduced rate of 15% on encouraged industrial enterprises registered in Hainan Free Trade Port and having substantial operations.
The encouraged industrial enterprises mentioned in this article refer to enterprises whose main business is the industrial projects specified in the Catalogue of Encouraged Industries in Hainan Free Trade Port, and whose main business income accounts for more than 60% of the total enterprise income.
Policy basis: Articles 1 and 4 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Preferential Enterprise Income Tax Policies for Hainan Free Trade Port (Caishui [2020] No.365438 +0).
5. Encouraged Industries in the Western Region For enterprises located in the western region, if their main business is encouraged industrial projects newly added in the Catalogue of Encouraged Industries in the Western Region, and their main business income accounts for more than 70% of the total enterprise income in the current year, the enterprise income tax may be levied at a reduced rate of 1 5% from June/4 to June/2008.
From 202 111October1to 20301February 3 1 enterprise income tax will be levied on enterprises in encouraged industries in the western region at a reduced rate of 15%. The encouraged industrial enterprises mentioned in this article refer to enterprises whose main business is the industrial projects specified in the Catalogue of Encouraged Industries in Western China, and whose main business income accounts for more than 60% of the total income of the enterprise.
Policy basis: Article 1 of Announcement of State Taxation Administration of The People's Republic of China on the Implementation of Enterprise Income Tax (State Taxation Administration of The People's Republic of China AnnouncementNo. 14, 20 15).
Article 1 of the Announcement of the Development and Reform Commission of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Continuing the Income Tax Policy for Enterprises Developing the Western Region (Announcement No.23 of the Ministry of Finance, 2020)
6. Key industries in Lingang New District of China (Shanghai) Pilot Free Trade Zone. From June 5438+1 October1day, 2020, if a qualified legal person enterprise engages in related products (technologies) in key fields such as integrated circuits, artificial intelligence, biomedicine and civil aviation in the new district, and engages in substantive production or R&D activities, it will be reduced by 15% within five years from the date of its establishment.
Policy basis: Articles 1 and 4 of the Notice of the Ministry of Finance State Taxation Administration of The People's Republic of China on Enterprise Income Tax Policies for Key Industries in Lingang New Area of China Pilot Free Trade Zone (Caishui [2020] No.38).
Four. The tax rate of 10% applies.
1. Key integrated circuit design enterprises and software enterprises encouraged by the state. From June 5438+1 October1in 2020, key integrated circuit design enterprises and software enterprises encouraged by the state will be exempted from enterprise income tax from the first year to the fifth year, and enterprise income tax will be levied at a reduced rate of 10% in subsequent years.
The list of key integrated circuit design and software enterprises encouraged by the state shall be formulated by the National Development and Reform Commission, the Ministry of Industry and Information Technology, the Ministry of Finance, State Taxation Administration of The People's Republic of China and other relevant departments.
Policy basis: Articles 4 and 10 of the Announcement of State Taxation Administration of The People's Republic of China, Ministry of Industry and Information Technology, Development and Reform Commission of the Ministry of Finance on Corporate Income Tax Policies for Promoting High-quality Development of Integrated Circuit Industry and Software Industry (Announcement No.45 of Development and Reform Commission of State Taxation Administration of The People's Republic of China Ministry of Industry and Information Technology, Ministry of Finance, 2020).
2. Non-resident enterprises. If a non-resident enterprise obtains the income specified in Item (5) of Article 27 of the Enterprise Income Tax Law, the enterprise income tax shall be levied at the reduced rate of 10%.
Policy basis: Article 91 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC).