From June 65438+1 October1till now, the basic corporate income tax rate in the current tax system is 25%; The tax rate of non-resident enterprises is 20%; Eligible small-scale low-profit enterprises are subject to a tax rate of 20%; The tax rate for high-tech enterprises that need key state support is 15%.

Taxpayers of enterprise income tax are divided into two categories, resident enterprises and non-resident enterprises.

Among them, resident enterprises refer to enterprises established in China according to law, or enterprises established in accordance with the laws of foreign countries (regions) but with actual management institutions in China.

A non-resident enterprise refers to an enterprise established in accordance with the laws of a foreign country (region), whose actual management organization is outside China, but has an organization or place in China, or has no organization or place in China, but has income from China.

The tax rate is 20% unless the resident enterprises have no institutions or places in China but have income from China, and the basic tax rate for other general resident enterprises and non-resident enterprises is 25%.

Extended data:

The enterprise income tax rate is the quantitative relationship or ratio between the enterprise income tax payable and the tax base. It is also an important indicator to measure the negative level of corporate income tax in a country and the core of corporate income tax law.

References:

Baidu encyclopedia-enterprise income tax rate