Article 4 of the Enterprise Income Tax Law of People's Republic of China (PRC):
The corporate income tax rate is 25%.
Article 28 of the Enterprise Income Tax Law of People's Republic of China (PRC):
Small and low-profit enterprises that meet the requirements shall be subject to enterprise income tax at a reduced rate of 20%; High-tech enterprises that need special support from the state shall be subject to enterprise income tax at a reduced rate of 15%.
Article 93 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC)?
The high-tech enterprises that the state needs to support mentioned 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:
1. Products (services) fall within the scope stipulated in the high-tech field supported by the state;
2, research and development expenses accounted for the proportion of sales revenue is not less than the prescribed proportion;
3, high-tech products (services) income accounted for the proportion of the total income of the enterprise is not less than the prescribed proportion;
4, 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 management measures for the identification of high-tech enterprises.
Extended data:
On the 29th, State Taxation Administration of The People's Republic of China held a press conference with the theme of "implementing tax reduction and fee reduction". The relevant person in charge of the State Administration of Taxation introduced the characteristics of the new round of tax reduction and fee reduction policy in 20 19 and the specific measures implemented by the tax authorities.
In 20 19, in order to ensure the effectiveness of the tax reduction and fee reduction policy, the tax authorities will launch the "Spring Breeze Convenience Tax Action" with the theme of "new taxes and new services" for the sixth consecutive year, focusing on the tax services of small and micro enterprises, and strive to make taxpayers and payers accurately understand and enjoy various preferential policies for tax reduction and fee reduction.
Yu said that the specific measures to enhance taxpayers' sense of gain include:
First, continue to do a good job in tax service consultation. Smooth the service channels such as electronic tax bureau, tax service hotline and tax service hall, and patiently and meticulously do a good job in publicity and interpretation of small and micro enterprise policies, consulting and counseling;
The second is to establish a rapid response mechanism for complaints. The competent tax authorities will accept the relevant preferential tax demands reflected by taxpayers, including small and micro enterprises, on the spot, track them by special personnel, carefully verify them, and give feedback within 3 working days to protect the legitimate rights and interests of taxpayers and payers;
The third is to carry out a special survey on service demand, comprehensively grasp the service demand and opinions and suggestions of various taxpayers such as small and micro enterprises, and optimize service measures in a targeted manner;
The fourth is to strengthen service strength. State Taxation Administration of The People's Republic of China has set up a special service office for small and micro enterprises, and the provincial tax authorities will also designate special departments to arrange special personnel to centrally accept and coordinate the tax-related demands of small and medium-sized enterprises;
Fifth, give play to the role of tax-related professional service organizations, extensively carry out various forms of tax voluntary services with the help of tax-related intermediaries and related industry associations, and broaden the channels for publicity and guidance of tax reduction and fee reduction;
Sixth, in accordance with the requirements of reducing the value-added tax rate and social insurance rate in the next step, we will continuously enrich and improve targeted convenience service measures, and lay a good "combination boxing" to benefit the people and the people, so that taxpayers and payers can enjoy the dual feelings of policy dividends and tax convenience.
People's Network-Take multiple measures to facilitate taxpayers, focusing on paying taxes to small and micro enterprises.