1, collect administrative fees and government funds according to law;
2. Financial allocation;
3. Other provisions on taxation.
25% corporate income tax rate:
the basic tax rate
20% corporate income tax rate:
(1) For qualified small-scale enterprises with low profit, the tax rate shall be reduced by 20%.
② From 20 1 9 1010/month to 2021February 3 1 day, the annual taxable income of small and low-profit enterprises shall be reduced by 25. For the part of the annual taxable income exceeding 6,543,800 yuan but not exceeding 3 million yuan, it shall be included in the taxable income at a reduced rate of 50%, and the enterprise income tax shall be paid at a reduced rate of 20%.
③ From 202 1 11October1day to 20221February 3 1 day, if the annual taxable income of small and low-profit enterprises does not exceed110,000 yuan, it will be reduced by/kloc-.
15% corporate income tax rate:
(1) High-tech enterprises that need special support from the state shall be subject to enterprise income tax at a reduced rate of 15%.
② From 20 17 1, the enterprise income tax will be levied at the reduced rate of 15% for the recognized technologically advanced service enterprises.
③ From 20 18 65438+ 10/0/,the enterprise income tax will be levied at the reduced rate of 1 5% for the recognized technologically advanced service enterprises (service trade).
④ 10/October 20 14, 1 till February 2020 1 implementation. Enterprise income tax shall be levied on encouraged industrial enterprises located in Hengqin New District, Pingtan Comprehensive Experimental Zone and Qianhai Shenzhen-Hong Kong Modern Service Industry Cooperation Zone at a reduced rate of 15%.
⑤ 10/October 202 1, 1 to February 2030 1, 3 1, corporate income tax will be levied at a reduced rate of 15% for encouraged industrial enterprises located in the western region. The encouraged industrial enterprises mentioned in this article refer to enterprises whose main business is the industrial projects specified in the Catalogue of Encouraged Industries in Western China, and whose main business income accounts for more than 60% of the total income of the enterprise.
⑥ June 5438+1 October1to June 5438+February 3 1 in 2024. 1. The enterprise income tax will be levied at the reduced rate of 15% for encouraged industrial enterprises registered in Hainan Free Trade Port.
⑦ For integrated circuit manufacturers whose integrated circuit line width is less than 0.25 micron or whose investment exceeds 8 billion yuan, enterprise income tax will be levied at a reduced rate of 15% after confirmation. (The implementation will be stopped from 2020 1, subject to Announcement No.45 of Ministry of Industry and Information Technology of Development and Reform Commission of Ministry of Finance and State Taxation Administration of The People's Republic of China, 2020).
⑧ 10/October 20 19, 1 to February 202 1, 12, 3 1, and the qualified third-party enterprises engaged in pollution prevention will be reduced by15.
10% corporate income tax rate:
(1) key software enterprises and integrated circuit design enterprises within the national planning and layout, which did not enjoy tax exemption in that year, can be subject to enterprise income tax at a reduced rate of 10% (from 2020, 1 will be suspended, subject to Announcement No.45 of the Ministry of Industry and Information Technology of State Taxation Administration of The People's Republic of China Development and Reform Commission of the Ministry of Finance).
(2) If a non-resident enterprise does not have an institution or place in China, or if it does, but its income has no actual connection with its institution or place, the enterprise income tax shall be paid at the reduced rate of 10% for its income originating in China.
F. Legal basis:
The enterprise income tax law stipulates as follows:
Article 4 The enterprise income tax rate is 25%.
The tax rate applicable to non-resident enterprises obtaining the income specified in the third paragraph of Article 3 of this Law is 20%.
Article 5 Taxable income refers to the total income of an enterprise in each tax year, the balance after deducting non-taxable income, tax-free income, various deductions and allowed losses in previous years.
Article 6 The income in monetary form and non-monetary form obtained by an enterprise from various channels shall be the total income. Including:
(1) Revenue from the sale of commodities;
(2) Income from providing labor services;
(3) Income from property transfer;
(four) dividends, bonuses and other equity investment income;
(5) Interest income;
(6) Rental income;
(7) Royalty income;
(8) Receiving donation income;
(9) Other income.
Article 7 The following incomes in the total income are non-taxable income:
(1) financial allocation;
(2) Administrative fees and government funds collected according to law and incorporated into financial management;
(3) Other non-taxable income as stipulated by the State Council.