Corporate tax standard

If the enterprise belongs to the service industry, the main tax category is business tax, which is paid according to the approved tax amount: 1, and the main tax category: 5% business tax (local tax) is levied according to the income; 2. Surtax (payment of local tax) (1) Urban construction tax is paid at 7% of business tax (5% in county, 0/%in villages and towns). (2) The education surcharge is paid at 3% of the business tax; (3) The local education surcharge is paid at 65438+ 0% of the paid business tax; 3. Pay 20% personal income tax according to the distributed dividends. (paying local taxes) 4. Pay enterprise income tax at 25% of profits. (paying local taxes) 5. In addition, there are property tax (original value 1.2% or rent 12%), land use tax, stamp duty, travel tax and so on. (paying local taxes) 2. If the enterprise belongs to commerce or processing industry, the main tax is value-added tax, which is levied according to the approved tax amount: 1. Main tax type: 3% VAT is paid according to income, and the general taxpayer of VAT 17%. (Pay national tax) 2. Additional tax (payment of local tax) (1) Urban construction tax is paid at 7% of the paid value-added tax (5% in the county, 0/%in the township/kloc); (2) The education surcharge is paid at 3% of the paid value-added tax; (3) The local education surcharge is paid according to 65438+ 0% of the paid value-added tax; 3. Pay 20% personal income tax according to the distributed dividends. (paying local taxes) 4. Pay enterprise income tax at 25% of profits. (pay the national tax) 5. In addition, there are property tax (original value 1.2% or rent 12%), land use tax, stamp duty, travel tax and so on. (Pay local tax) The above is the tax that the new company will pay. Enterprises should declare and pay taxes in time to avoid unnecessary trouble to the company.

Legal basis: According to Article 90 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC), the income from qualified technology transfer mentioned in Item (4) of Article 27 of the Enterprise Income Tax Law is exempt from enterprise income tax, which means that the income from technology transfer of resident enterprises does not exceed 5 million yuan in a tax year; For the part exceeding 5 million yuan, the enterprise income tax will be levied by half.

According to Article 91 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC), non-resident enterprises shall collect enterprise income tax at the reduced rate of 10% for the income specified in Item (5) of Article 27 of the Enterprise Income Tax Law.

The following income can be exempted from enterprise income tax:

(1) Interest income from loans provided by foreign governments to the Government of China;

(2) Interest income from preferential loans provided by international financial organizations to the China government and resident enterprises;

(three) other income approved by the State Council.

According to Article 92 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC), the qualified small-scale low-profit enterprises mentioned in the first paragraph of Article 28 of the Enterprise Income Tax Law refer to enterprises engaged in industries that are not restricted or prohibited by the state and meet the following conditions:

(a) industrial enterprises, the annual taxable income does not exceed 300 thousand yuan, the number of employees does not exceed 100, and the total assets do not exceed 30 million yuan;

(2) For other enterprises, the annual taxable income does not exceed 300,000 yuan, the number of employees does not exceed 80, and the total assets do not exceed100,000 yuan.

"Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC)" Article 93 High-tech enterprises that need state support as stipulated in the second paragraph of Article 28 of the Enterprise Income Tax Law refer to enterprises that have core independent intellectual property rights and meet the following conditions:

(a) products (services) belong to the high-tech field supported by the state;

(two) the proportion of research and development expenses in sales revenue is not less than the prescribed proportion;

(three) the proportion of high-tech products (services) income in the total income of the enterprise is not less than the prescribed proportion;

(four) the proportion of scientific and technological personnel in the total number of employees of the enterprise is not less than the prescribed proportion;

(5) Other conditions stipulated in the Administrative Measures for the Identification of High-tech Enterprises.