The difference between business tax and enterprise income tax

Legal analysis: the difference between business tax and income tax: 1, business tax and income tax are two different taxes. 2. The tax basis is different. 3. The tax rate is different. (1) Business tax rate: 3% for land transportation, water transportation, air transportation, pipeline transportation and loading and unloading. Construction, installation, repair, decoration and other engineering operations 3%. Transfer of intangible assets Transfer of land use right, patent right, non-patented technology, trademark right, copyright and goodwill 5% Nine, sales of real estate sales of buildings and other land attachments 5%. (2) Income tax rate: the enterprise income tax rate is 25%. 20% for small-scale low-profit enterprises and 15% for new technology enterprises.

Legal basis: Regulations on the Implementation of Enterprise Income Tax Law of People's Republic of China (PRC).

Article 33 The term "other expenses" as mentioned in Article 8 of the Enterprise Income Tax Law refers to the reasonable expenses related to the production and operation activities of the enterprise except costs, expenses, taxes and losses.

Article 34 Reasonable wages and salaries incurred by an enterprise shall be deducted. The wages and salaries mentioned in the preceding paragraph refer to all cash or non-cash labor remuneration paid by an enterprise to its employees in each tax year, including basic wages, bonuses, allowances, subsidies, year-end salary increase, overtime pay and other expenses related to the employment or employment of employees.