Dividends from unlisted companies are tax-free income and do not pay enterprise income tax.

Corporate tax is calculated as follows:

1. Newly registered small companies will pay value-added tax according to small-scale taxpayers in the first year, with the tax rate of 3%;

2. VAT payable is100000/1+3% * 3% = 2912.62 yuan;

3. If the profit is less than 300,000 yuan, you can apply for a small-scale low-profit enterprise, enjoy the preferential corporate income tax rate of 20%, and pay the corporate income tax of 300,000 * 20% = 60,000 yuan;

4. The annual turnover reaches 6,543,800+0,000. In the second year, you must apply to become a general taxpayer. The VAT rate is 654.38+07%, which can be deducted from the input tax.

The company needs to pay the following taxes:

1, enterprises generally determine the taxes and tax rates that enterprises should pay according to their economic nature and operating conditions;

2. Enterprises engaged in production, sales, repair and replacement generally have to pay value-added tax, and taxpayers of value-added tax are divided into general taxpayers of value-added tax and small-scale taxpayers. General taxpayers refer to enterprises with annual industrial income of 6.5438+0 million and annual commercial income of 6.5438+0.8 million. The general taxpayer's tax rate is 654.38+07%, which can offset the input tax on purchased goods. The value-added tax rate of small industrial enterprises is 6%, and that of commercial enterprises is 4%. Value-added tax is declared and paid in the national tax;

3, engaged in providing catering, service, advertising, transportation, consulting and other taxable services. Enterprises that transfer intangible assets or sell real estate pay business tax. The tax rate of business tax varies from 3% to 5% according to different industries, and 20% in individual industries, such as Internet cafes. Business tax is paid in local tax;

4. Enterprise income tax: it is a tax levied on enterprise profits, with a basic tax rate of 33% and two preferential tax rates of 18% and 27%. Taxable income means that the profit tax rate of100000 is 33%, the profit tax rate of less than 30000 is 18%, and the profit tax rate between 300000 and100000 is 27%.

To sum up, the company is required to pay value-added tax, enterprise income tax and business tax as required.

Legal basis:

Article 1 of the Enterprise Income Tax Law of People's Republic of China (PRC)

Within the territory of People's Republic of China (PRC), enterprises and other income-earning organizations are hereinafter collectively referred to as enterprises, and they are taxpayers of enterprise income tax and pay enterprise income tax in accordance with the provisions of this Law.