According to the Enterprise Income Tax Law of People's Republic of China (PRC):
second
Enterprises are divided into resident enterprises and non-resident enterprises. Resident enterprises mentioned in this Law refer to enterprises established in China according to law, or enterprises established in accordance with the laws of foreign countries (regions) but with actual management institutions in China. ?
The term "non-resident enterprise" as mentioned in this Law refers to an enterprise established in accordance with the laws of a foreign country (region). Its actual management institution is not in China, but it has institutions and places in China, or it has no institutions and places in China, but it has income from China.
essay
A resident enterprise shall pay enterprise income tax on its income from sources inside and outside China. Where a non-resident enterprise establishes an institution or place in China, it shall obtain the income obtained by the institution or place in China.
As well as the income generated outside China but actually related to the institutions and places established by them, shall be subject to enterprise income tax. If a non-resident enterprise has no institution or place in China, or if it has an institution or place, but its income has no actual connection with its institution or place, it shall pay enterprise income tax on its income originating in China.
Article 4
The corporate income tax rate is 25%. The tax rate applicable to non-resident enterprises obtaining the income specified in the third paragraph of Article 3 of this Law is 20%.
Article 6
The income obtained by enterprises from various channels in monetary and non-monetary forms is the total income. Including:?
(1) Revenue from the sale of commodities; ?
(2) Income from providing labor services; ?
(3) Income from property transfer; ?
(four) dividends, bonuses and other equity investment income; ?
(5) Interest income; ?
(6) Rental income; ?
(7) Royalty income; ?
(8) Receiving donation income; ?
(9) Other income.
Extended data:
1, tax year
It starts at 65438+ 10 month 1 and ends at 65438+February 3 1. If the taxpayer starts business in the middle of a tax year, or the actual operating period of the tax year is less than 12 months due to merger or closure, the actual operating period shall be regarded as a tax year; When a taxpayer liquidates, the liquidation period shall be regarded as a tax year.
2. Tax declaration
Article 54 of the Enterprise Income Tax Law, which came into effect on June 65438+ 10/day, 2008, stipulates that:
Enterprise income tax shall be paid in advance monthly or quarterly. An enterprise shall, within 15 days after the end of the month or quarter, submit a tax return for prepaid enterprise income tax to the tax authorities, regardless of profit or loss, and pay taxes in advance.
The enterprise shall, within five months after the end of the year, submit the annual enterprise income tax return to the tax authorities for final settlement and settlement of the tax refund.
When an enterprise submits an enterprise income tax return, it shall attach financial and accounting reports and other relevant materials in accordance with the regulations. Taxpayers who have difficulty in filing within the prescribed time limit may report to the competent tax authorities for approval to extend the filing.
3. Tax payment period
Taxpayers who pay taxes in advance on a monthly or quarterly basis shall file tax returns with the competent tax authorities within 15 days after the end of the month or quarter and pay taxes in advance. Among them, the tax of the fourth quarter should also be paid in advance within 15 days after the end of the quarter, and then the annual declaration should be made within 45 days after the end of the year, and the tax authorities should make final settlement and payment within 5 months, and refund more and make up less.
Baidu Encyclopedia-People's Republic of China (PRC) Enterprise Income Tax Law