The tax rate of general taxpayers is 17%, and there is also a low tax rate of 13% (not much included); Small-scale taxpayer production enterprises are 6% and commercial enterprises are 4%.
In terms of corporate income tax, except for foreign companies, all enterprises are generally 25% (from March 2008 to 33% before); Now foreign companies are actually 10%.
There are also some special enterprises that pay taxes (enterprise income tax): 20% for small and low-profit enterprises (pay attention to the standard of distinguishing between commercial and productive); The proportion of productive enterprises in coastal special economic zones is 24%, and it will be changed to 25% after March this year.
Enterprises are divided into partnership enterprises (general partnership enterprises and limited partnership enterprises) and sole proprietorship enterprises, both of which are subject to personal income tax and not corporate income tax. The other is: limited liability company (there are three types: ordinary 2-50 people; A natural person is a one-person limited liability company; State-owned investment is a wholly state-owned limited liability company and a joint stock limited company, which pay both individual tax and enterprise tax.
Extended data:
Enterprise income tax is a tax levied on the production and operation income and other income of domestic-funded enterprises and business units in China. The scope of taxpayers is greater than enterprise income tax.
Taxpayers of enterprise income tax refer to all China people, domestic-funded enterprises or other organizations that implement independent economic accounting, including the following six categories: state-owned enterprises; Collective enterprises; Private enterprises; Joint venture; Joint-stock enterprises; Other organizations with production and operation income and other income.
The object of enterprise income tax is the income obtained by taxpayers. Including sales of goods, provision of services, transfer of property, dividends, interest, rent, royalties, donations and other income.
Enterprise income tax refers to an income tax levied on enterprises (resident enterprises and non-resident enterprises) and other income-generating organizations within the territory of People's Republic of China (PRC). As a taxpayer of enterprise income tax, he should pay enterprise income tax in accordance with the Enterprise Income Tax Law of People's Republic of China (PRC). Except for sole proprietorship enterprises and partnerships.
References:
Enterprise income tax-Baidu Encyclopedia