The 2022 corporate income tax rate is a quantitative relationship or ratio between the amount of income tax payable by a company and its tax base, which is the core of the corporate income tax law. The EIT rate is generally 25%. For qualified small micro-profit enterprises, the income tax rate is generally 20%. The income tax rate for high-tech enterprises, which are supported by the state, is generally 15%. Non-resident enterprises are subject to enterprise income tax on income derived from sources within China at a rate of 20%, while PE premium investment enterprises are generally subject to an income tax rate of about 40%.

Second, enterprise income tax

Enterprise income tax refers to our country's production and operation of enterprises, as well as other income and other taxes collected. The enterprise income tax is the tax levied on the income of the enterprise. Enterprise income tax is the enterprise in the production and operation process must be paid, the enterprise income tax is the state regulations must be paid by enterprises.

Three, the pre-tax deduction regulations and the actual accounting of the enterprise is how to deal with the relationship

Tax law priority principle, in the calculation of taxable income, the enterprise financial, accounting treatment and tax laws and regulations are inconsistent with the provisions of the tax laws and regulations should be in accordance with the provisions of the tax laws and regulations of the calculation. For example, the scope of employee welfare expenses, in the Ministry of Finance and the State Taxation Letter have relevant provisions and inconsistent, and the State Administration of Taxation in the tax Q&A made it clear that in the income tax in accordance with the documents of the State Taxation Letter; in the accounting treatment in accordance with the documents of the Ministry of Finance Caitong. If there is no consistency, it is in accordance with the standards of the tax law.