Hello, old iron，I believe that many people do not have a special understanding of the corporate income tax rate，therefore，Today, let's share the knowledge about the verification and collection of enterprise income tax rate and how to pay tax for enterprises，I hope I can help you，Solve some of your confusion，Let's take a look!

What are the tax rates collected by audit and verification

The tax rate for both audit and approved collection is 25%, and 20% for small and micro enterprises。

1. At present, there are two ways to collect corporate income tax: audit collection and approved taxable income rate collection。Audit tax: Enterprises that apply the financial accounting standards shall calculate and pay the enterprise income tax according to the applicable tax rate on the profits after income less costs and expenses。Assessment of taxable income rate: it is applicable to enterprises that can correctly account for income but cannot correctly account for costs。

2, audit collection and the tax rate of approved taxable income, the key is to see the profit rate and the approved taxable income rate who is higher, if the profit rate is high, the implementation of the tax rate of approved taxable income will be less tax, otherwise it will be more tax。Extended information: Small-scale taxpayers and general taxpayers who are allowed to apply simple tax calculation method: Rate of levy 3% : small-scale taxpayers sell goods or processing, repair and repair services，Sales of taxable services and intangible assets;The general taxpayer has a specific taxable act that is applicable to the regulations or can choose to apply the simplified method of tax calculation，Except where the 5% levy rate applies。5% : Sale of immovable property;Qualified operating lease real estate (land use right);The land use right acquired before transferring the business tax to VAT;Real estate development enterprises sell and rent old real estate projects developed by themselves;Qualified real estate financial leasing;Select labor dispatch and security protection services with tax difference;- General taxpayers provide HR outsourcing services。The levy is 5% less 1.5% : Individual rental housing, according to the 5% levy reduced by 1.5% to calculate the tax payable。Tax rate 3% reduced to 2% : taxpayers sell old goods;Small-scale taxpayers (excluding other individuals) and those who meet the requirements;Taxpayers selling their own used fixed assets may be levied at a rate of 2%, based on the 3% levy rate。

How to declare the income from the assessed collection and operation of a self-employed person

1, the self-employed declaration of production and operation income should fill in the "Individual income Tax Return on production and operation income (Form A)", in this form should first fill in the" investor information "including name, etc., and the" collection method "determined by the competent XX authority.Self-employed people need to check "individual XX households ", there are five ways of collection, please check the way determined by the competent XX authority.

2. The total income, cost and profit of individual XX shall be filled in according to the actual situation.These amounts are the cumulative amounts from the month in which the production and operation of the current year began to the end of the current period.

3. When the "method of collection" is "approved taxable income amount" or "other methods approved by XX authorities", directly fill in the amount of "taxable Income amount" in line 8.

4. When individual XX adopts the method of "audit and collection (advance payment according to actual conditions)", if individual XX is a partnership partner, then line 8 =(Line 3 - Line 4)x line 5 - line 6.If the individual XX household is of other form, then line 8 = line 3 - Line 4 - line 6.

5, when the individual XX household adopts the "approved taxable income rate" method, if the individual XX household is a partnership partner who can accurately calculate the total income, then line 8 = line 1 x line 7 x line 5.If the individual XX is another form of income that can be accurately accounted for, then line 8 = line 1 x line 7.

6. When an individual XX household adopts the "approved taxable income rate" method, if the individual XX household is a partnership partner who can accurately calculate the total cost and expense, then line 8 = Line 2 (1-7)x line 7 x line 5.If the individual XX account is some other form that can accurately calculate the total cost, then row 8 = row 2 (1-7)x row 7.

How do enterprises pay taxes on approved collection

How to tax the enterprise:

There are also several kinds of approved collection, and I would like to mention two more commonly used ones

1. Conversion of income according to expenditure (usually used by representative offices)

Income = current expenditure/(1- approved profit rate - Business tax rate)

Income tax payable = Income amount * approved profit rate * Corporate income tax rate

Business tax = amount of income * Business tax rate

2. Determine the taxable income amount according to the total income

Taxable income = income amount * Approved profit rate * Corporate income tax rate

Business tax = amount of income * Business tax rate

How do enterprises engaged in multiple business projects assess and collect corporate income

An enterprise whose enterprise income tax is assessed according to the assessable taxable income rate，Income from non-routine operations (including equity transfer income)，Land transfer income，Donation income and subsidy income etc.)，Taxable income should be included in full，The tax is calculated according to the applicable taxable income rate determined by the main project (business);If the main project (business) changes，It should be settled in the current year，The tax is calculated according to the applicable taxable income rate re-determined by the main project (business) after the change。

If the income tax is approved and levied, how many files are the approved levy rate and income tax rate

The assessed rate is the income tax as a percentage of sales, the profit margin multiplied by the income tax rate。Approved levy rate = income tax/revenue = profit/revenue * Income tax/profit。For example, if the sales profit rate of a self-employed person is 10% and the personal income tax rate is 30%, then the approved tax rate of income tax is 3%。

This is the end of the introduction of the corporate income tax rate and how to pay tax. Do you find the information you need from it ？If you want to know more about this, remember to follow this site。