The appropriate corporate income tax rate varies according to the industry and region, as follows:

Catering 2.00%;

Road transportation 2.00%;

Electricity, heat production and supply 1.50%;

Electrical machinery and equipment manufacturing 2.00%;

Real estate industry 4.00%;

Textile, Clothing, Shoes and Hats Manufacturing 1.00%;

Textile Industry 1.00%;

Textile - Hosiery 1.00%;

Non-Metallic Mineral Manufacturing 1.00%;

Waste Resource and Scrap Material Recycling and Processing Industry 1.50%;

Crafts and Other Manufacturing Industries 1.50%;

Crafts and Other Manufacturing - Pearls 4.00%;

Chemical Raw Materials and Chemical Products Manufacturing 2.00%;

Computer Services 2.00%;

Furniture Manufacturing 1.50%;

Construction and Installation 1.50%;

Building Materials Manufacturing 3.00%;

Construction Materials Manufacturing - Cement 2.00%;

Metal Products 2.00%;

Metal Products - Bullet Tubes 3.00%;

Metal Products - Shaft Tiles 6.00%;

Residential Services 1.20%;

Retail Trade 1.50%;

Wood Processing and Wood, Bamboo, Rattan, Palm and Grass Products 1.00%;

Agriculture, Forestry, Livestock and Fishery Services 1.10%;

Agricultural Food Processing 1.00%;

Wholesaling 1.00%;

Leather, Fur, Feather (Down) and its Manufacturing 1.00%;

Business Services 2.50%;

Food Manufacturing 1.00%;

Plastic Products 3.00%;

Communication Equipment, Computer and Other Electronic Equipment Manufacturing 2.00%;

General Equipment Manufacturing 2.00%;

Livestock Farming 1.20%;

Pharmaceutical Manufacturing 2.50%;

Beverage Manufacturing 2.00%;

Printing and Recorded Media Reproduction Printing 1.00%;

Entertainment 6.00%;

Paper and Paper Products 1.00%;

Specialized Machinery Manufacturing 2.00%;

Professional Technical Services 2.50%;

Other Construction 1.50%;

Other Manufacturing 1.50%;

Other Mining 1.00%;

Other Services 4.00%;

Other Manufacturing - Pipes 3.00%;

Other Manufacturing - Plumbing and Fittings 1.00%.

Tax burden rate generally refers to the size of the tax burden of the enterprise in a certain period of time, generally measured in terms of the proportion of tax revenue to income, the most commonly used tax burden rate for the value-added tax burden rate and income tax burden rate.

What does income tax liability rate mean?

The income tax liability ratio, also known as the "income tax burden ratio", refers to the ratio of the amount of income tax payable in a year to the company's sales revenue or turnover. The tax burden refers to the percentage of the actual income tax payable in relation to the corresponding taxable sales. Enterprise income tax is a kind of income tax levied on the production and operation income of enterprises and other income-earning organizations in China, as well as other income.

The formula for calculating the income tax liability rate is: Enterprise Income Tax Liability Rate = Income Tax Payable - Business Income x 100% where Taxable Income = Total Income - Non-Taxable Income - Tax-Exempt Income - Various Deductions - Allowed to make up for prior years' losses.