According to the Interim Provisions of the National Bureau of Statistics on Statistical Classification of Information-related Industries, the information service industry includes electronic information transmission services, computer services and software industries, and other information-related services (mainly information content industries). The scope of the survey includes statistics in the national economy industry classification subcategory code, including telecommunications related services, Internet information services (e-commerce, information intermediary services), radio and television transmission services, satellite transmission services, computer related services, software development and related services, radio/television/film and audio-visual related services, news publishing related services, libraries and archives and other industries.
I. Corporate income tax rate:
The basic tax rate is 33%, and the other two preferential tax rates are 18% and 27%. Taxable income (that is, profits recognized by tax authorities) is 33% above100000 yuan, 18% below 30000 yuan, and 27% between 300000 yuan and100000 yuan.
Two. Basis of income tax collection: determined according to the income tax collection method.
1. There are two ways to collect enterprise income tax: approved collection and audit collection.
1. Audit collection is to calculate the profit based on the income declared by the enterprise minus the relevant costs and expenses, and then multiply the profit by the corresponding tax rate to calculate the tax payable.
2. Approved collection means that your costs and expenses are not considered. The tax authorities directly multiply the income by a fixed tax rate (according to different industries), and the obtained number is used as your profit, and then multiplied by the corresponding tax rate.
As for the tax, please visit the local tax website.