State-owned enterprises, collective enterprises, private enterprises, joint-stock enterprises and other types of domestic enterprises need to pay: value-added tax, business tax, enterprise income tax, trade enterprises and production enterprises need to pay the same tax, the tax rate is as follows, are handed over to the tax bureau.

1, enterprise income tax

Enterprise income tax is divided into checking and approved levy (with levy), checking and levy for the profit of 25%, small and micro-profit enterprises for 20%, approved levy (with levy) for the turnover of 1%-2.5% (1% of the business enterprises, service-oriented enterprises 2.5%).

2. Business tax

Business tax is a proportional tax rate with industry differences, and the adjustment of the tax items and tax rate of business tax is decided by the State Council. The business tax rate is generally 3%-20%, details are as follows:

3%. Transportation (already changed), Construction. Post and Telecommunications

5%. Finance and insurance Part of the service industry

5%-20%. Entertainment Industry Opera House Dance Hall Cafeteria (including bars) Billiards Golf Amusement .

3, camp to value-added tax

Since January 1, 2012, in Shanghai, the transportation industry and part of the modern service industry to carry out business tax to value-added tax pilot. Tips which: transportation industry including land transportation, waterway transportation, air transportation, pipeline transportation; part of the modern service industry including research and development and technology, information technology, cultural creativity, logistics support, tangible movable property leasing and forensic consulting.

Battalion to increase the small-scale taxpayer tax rate of 3%

Battalion to increase the general taxpayers: the provision of modern services services (except for the leasing of tangible movable property services) 6% part of the modern service industry, including: research and development and technology services, information technology services, cultural and creative services, logistics support services, forensic consulting services; 11% of the transportation industry; the provision of leasing of tangible movable property services 17%;. The tax rate for taxable services specified by the Ministry of Finance and the State Administration of Taxation is zero.

Expanded Information

Enterprise Income Taxpayers

That is, all domestic enterprises or other organizations within the territory of the People's Republic of China that have implemented independent economic accounting, including the following six categories:

State-owned enterprises, collective enterprises, private enterprises, joint venture enterprises, joint-stock enterprises, other organizations with production and operation income and other income. income and other income of other organizations.

Enterprises are those registered in accordance with state regulations. Other organizations with income from production and operation and other income refer to institutions, social groups and other organizations approved by the relevant state departments, registered and enrolled in accordance with the law, which have income from production and operation and other income. Independent economic accounting refers to the simultaneous conditions of opening a settlement account in a bank; independently establishing account books and preparing financial accounting statements; and independently calculating profits and losses.

This law is not used for sole proprietorships and partnerships, and it is sufficient for these two types of enterprises to levy individual income tax to avoid double taxation.

Baidu Encyclopedia: Enterprise Income Tax