If the enterprise income tax is approved by the taxable income rate, the calculation formula of the payable income tax is as follows:

Payable income tax = taxable income * applicable tax rate

Taxable income = taxable income * taxable income rate

or: Taxable income = cost (expense) expenditure /(1- taxable income rate) * taxable income rate.

transportation: 9%-14%;

commercial (wholesale): 4%-7%;

commercial (retail): 4%-9%;

construction industry: 6%-15%;

catering industry: 8%-15%;

service industry: 9%-15%;

entertainment industry: 15%-25%.

Notice of State Taxation Administration of The People's Republic of China on Printing and Distributing the Measures for the Verification and Collection of Enterprise Income Tax (for Trial Implementation) Guo Shui Fa [2118] No.31

Article 7 Taxpayers who have verified and collected enterprise income tax by adopting the method of taxable income rate shall determine the applicable taxable income rate according to their main items, regardless of whether their business items are accounted separately. The main project should be the project with the largest proportion of total income or cost (expense) expenditure or consumption of raw materials, fuel and power among all taxpayers' business projects.

Extended information:

According to the enterprise income tax, the calculation of taxpayers' taxable income is based on the accrual basis. At the same time, the provisions on sales of goods by installment and long-term engineering (labor) contracts can be determined by the following methods:

(1) If goods are sold by installment, the realization of sales income can be determined according to the date of purchase of the payable price agreed in the contract;

(2) building. If the installation and assembly works and the provision of labor services last for more than 1 years, the realization of income can be determined according to the completion schedule or the completed workload;

(3) if the processing and manufacturing of large-scale machinery and equipment, ships, etc. for other enterprises lasts for more than 1.2 months, the realization of income can be determined according to the completion schedule or the workload completed.

the corporate income tax rate is 25%.

the original "provisional regulations on enterprise income tax" stipulates that the enterprise income tax rate is 33%, and there are two preferential tax rates. The annual taxable income is 311,111 yuan, the tax rate is 27%, and the taxable income is less than 31,111 yuan, the tax rate is 18%; The tax rate of high-tech enterprises in special zones and high-tech development zones is 15%. The income tax rate of foreign-funded enterprises is 31%, and there is another 3% local income tax.

the new income tax law stipulates that the statutory tax rate is 25%, which is the same for domestic-funded enterprises and foreign-funded enterprises. The high-tech enterprises that the state needs to give priority to are 15%, the small-scale low-profit enterprises are 21%, and the non-resident enterprises are 21%.

enterprise income tax payable = taxable income in the current period * applicable tax rate

taxable income = total income-the tax rate at which the project amount is allowed to be deducted

is the legal rate by which the enterprise income tax payable is calculated. According to the Provisional Regulations of the People's Republic of China on Enterprise Income Tax, the new <: Income Tax Law of the People's Republic of China >: ; It is stipulated that the general enterprise income tax rate is 25%.

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