1, 3% for small-scale taxpayers and17%-6% for general taxpayers;
2. Annual profit and tax of additional tax: the levy rate of the city where the operator is located is 7%, the levy rate of large, medium and small industrial and mining enterprises in counties, towns and counties outside the town is 5%, and the levy rate of cities, counties and towns outside the town is1%;
3. Additional annual profit tax (VAT income tax) for education fee * 3%;
4. Local education additional annual profit tax (VAT income tax) * 2%;
5 water conservancy project stock fund (accrued and paid according to 0. 65438+ 0% of sales);
6. Total corporate income tax assets * 25%; The number of high-tech enterprises that need special help from the state is 15%, the number of small-scale low-profit enterprises is 20%, and the number of non-resident enterprises is 20%;
7. The contract stamp duty is 0. 3 ‰ of sales.
The above is the company's tax payment point. What is this? Related content.
Introduction of enterprise income tax rate
The enterprise income tax rate refers to the ratio of income tax payable by enterprises to the tax base. It is also a key indicator to consider how much corporate income tax in a country is negative, and it is also the key to the enterprise income tax law. What is the general tax payment point of the company? Relevant knowledge points are for reference only.