2. The original Provisional Regulations on Enterprise Income Tax stipulated that the enterprise income tax rate was 33%, and there were two preferential tax rates. The annual taxable income is 300-65438+10,000 yuan, and the tax rate is 27%. If the taxable income is less than 30,000 yuan, the tax rate is 18%.
3. According to the original enterprise income tax law, all enterprises located in special economic zones are subject to enterprise income tax at the rate of 15%, which is obviously lower than the enterprise income tax rate of other regions in China by nearly 30%. High-tech enterprises and other industries supported by the state can also get preferential treatment of "two exemptions and three reductions" on the basis of 15% tax rate.
Extended data
1, payable enterprise income tax = current taxable income * applicable tax rate
2. Taxable income = total income-allowable deduction of project amount.
3. The tax rate of enterprise income tax is the legal tax rate for calculating the taxable amount of enterprise income tax. According to the Provisional Regulations of People's Republic of China (PRC) on Enterprise Income Tax, the new
4. Where a non-resident enterprise establishes an institution or place in China, it shall pay enterprise income tax on the income obtained by its institution or place from China and the income generated outside China but actually related to its institution or place.
5. For qualified small enterprises, corporate income tax will be levied at a reduced rate of 20%.
6. The Notice of State Taxation Administration of The People's Republic of China on Relevant Issues Concerning Preferential Income Tax Policies for Small and Low-profit Enterprises (Caishui [20 1]117No.) clearly states that it ranges from 20 12 to 201.
7. The enterprise income tax shall be levied at the reduced rate of 15% for high-tech enterprises that need special support from the state.
Baidu Encyclopedia-Enterprise Income Tax