There are two ways to collect enterprise income tax, one is to check the accounts and the other is to approve the collection.

1, checking the accounts: according to the "actual profit" in accordance with the applicable tax rate, and the actual profit = total profit - previous years to be made up for the loss - non-taxable income - tax-exempt income. Among them: total profit = operating income - operating costs - operating taxes and surcharges - administrative expenses - selling expenses - finance costs + other business profits + non-operating income and expenditure + investment income.

2, the approved levy: is calculated in accordance with the sales (operating) income * approved income rate * applicable tax rate. Among them: sales (business) income including: taxable sales, other business income and deemed sales, the approved income rate is the competent tax authorities according to the different industries set beforehand (general range of 5% -30%, but specific to your company should be based on the competent tax authorities to determine the income rate, the applicable tax rate of 25% of the approved tax does not apply to the tax rate of 20%.). .

This answer is provided by the rich flower, the rich flower is the credit platform under the degree of small full of financial, degree of small full of financial will effectively put the country's support for small and micro enterprises to tide over the difficulties of the call into practice, comprehensive support for the production and operation of small and micro, most of the small and micro owners choose to have money to spend, to meet the small and micro business turnover needs. It is reported that 70% of the credit users of Duxiaomang Finance are small and micro business owners. Up to now, Duxiaomang Finance, together with dozens of financial partners, has issued hundreds of billions of dollars in loans for small and micro-enterprise owners, and the capital turnover is looking for Duxiaomang Finance, a big brand with more peace of mind.