The basic tax rate is 25%, which is applicable to resident enterprises and non-resident enterprises with institutions and places in China, and their income is related to institutions and places.

Enterprise income tax rate:

Resident taxpayer tax rate: 25%, 10%, 0.

Explain that there are five kinds of foreign enterprises:

First, there are institutions and contacts, and the tax rate is 25%;

Second, there are institutions and no contacts in China, and the tax rate is10%;

Third, there are institutions that do not contact overseas and do not pay taxes;

Fourth, there is no organization and contact, and the tax rate is10%;

Fifth, there is no organization, no contact, not an income tax payer in China, and no tax is paid. Among them, the first four kinds of foreign enterprises belong to the taxpayers of enterprise income tax in China.

Notes meeting