What is the corporate income tax rate for real estate sales?

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Hello, it seems that all kinds of taxes have tax rates, such as personal income tax. I think corporate income tax should also have its own tax rate! What is the corporate income tax rate?

Professional answer

As for the tax rate, we mentioned it earlier. Tax rate refers to the ratio between tax amount and tax object, usually expressed as a percentage. The tax rate is directly related to the tax collected by the state and the tax burden of taxpayers, and is the central link of the tax system. As one of the taxes, enterprise income tax also has its own tax rate. According to Article 4 of China's Enterprise Income Tax Law, the enterprise income tax rate is 25%. When a non-resident enterprise obtains the income specified in the third paragraph of Article 3 of this Law (if a non-resident enterprise has no institution or place in China, or if it has an institution or place, its income has no actual connection with the institution or place it established), it shall pay enterprise income tax on its income originating in China.