What Is The Statutory Rate Of Enterprise Income Tax?
The corporate tax rate is 33% proportional tax rate. Taking into account the implementation of the 33% proportional tax rate, some low profit or small enterprises will increase the actual tax burden. At the same time, a preferential tax rate of two can be set at the same time when the proportional tax rate is set. That is, the annual taxable income should be calculated at 18% yuan according to the tax rate of 30 thousand yuan (including 30 thousand yuan). The annual taxable income exceeds 30 thousand yuan to 100 thousand yuan (100 thousand yuan), and the tax rate should be reduced by 27%.
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