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 of 30,000-654.38+10,000 yuan is 27%, and the taxable income of less than 30,000 yuan is 18%. The tax rate of high-tech enterprises in special zones and high-tech development zones is 15%.

The income tax rate of foreign-funded enterprises is 30%, and there is 3% local income tax. The new income tax law stipulates that the statutory tax rate is 25%, which is the same for domestic and foreign-funded enterprises. The number of high-tech enterprises that need to be supported by the state is 15%, that of small-scale low-profit enterprises is 20%, and that of non-resident enterprises is 20%.

Payable enterprise income tax = current taxable income * applicable tax rate.

Taxable income = total income-deductible item amount.

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

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.

Extended data

Preferential policies:

The preferential tariff rate levied by countries on imported goods from specific beneficiary countries is lower than the general tariff rate. The purpose of using preferential tariffs is to promote friendly trade with beneficiary countries. Preferential tariffs are generally reciprocal, and through international trade or tariff agreements, both parties to the agreement give preferential tariff treatment to each other; However, there are also unilateral, preferential countries unilaterally give preferential tariff treatment to beneficiary countries, and do not require reverse preferential treatment, such as preferential tariffs under the GSP;

GATT implements multilateral general MFN preferential tariffs, which are granted by any contracting party to all contracting parties; Preferential tariffs are more favorable than MFN treatment. They originated in the colonial era and were used between the suzerain and the colony. The most famous is the Commonwealth preferential tariff between the former British Empire groups.

The preferential tariffs used in the Lomé Agreement signed by the former colonial countries in Europe and Africa after independence, as well as the preferential tariffs granted by developed countries to developing countries under the generalized system of preferences, are all preferential tariffs, and they are one-way, and the tax rate is unilaterally determined by the preference-giving countries. China's import tariff adopts universal tax rate and preferential tax rate, and the preferential tax rate is adopted by countries that have signed preferential tariff agreements with China, that is, the preferential tax rate of MFN treatment.

Baidu encyclopedia-tax rate