The corporate income tax rate is generally 25%, and the income tax rate of qualified small and low-profit enterprises is generally 20%. The income tax rate of high-tech enterprises supported by the state is generally 15%. Non-resident enterprises pay enterprise income tax on income derived from China, and the applicable tax rate is 20%. Article 28 of People's Republic of China (PRC) Enterprise Income Tax Law Article 4 of People's Republic of China (PRC) Enterprise Income Tax Law
Legal objectivity:
Article 15 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) shall be exempted from value-added tax: (1) Self-produced agricultural products sold by agricultural producers; (2) Contraceptive drugs and devices; (3) old books; (4) Imported instruments and equipment directly used for scientific research, scientific experiments and teaching; (5) Imported materials and equipment provided free of charge by foreign governments and international organizations; (six) articles for the disabled directly imported by organizations for the disabled; (7) selling articles for personal use. In addition to the provisions of the preceding paragraph, the items of tax exemption and reduction of value-added tax shall be stipulated by the State Council. No region or department may stipulate tax exemption or reduction items.