Detailed process of corporate tax filing

The detailed process of corporate tax declaration is as follows: 1. Tax declarations must be made truthfully within the legal reporting period and content, and tax returns must be submitted; 2. The tax authorities review the application materials; 3. If the tax deduction standards are met, the tax will be deducted.

and provide proof of deduction.

The corporate income tax adopts dual jurisdiction that combines jurisdiction over the source of income and jurisdiction over residents. Enterprises are divided into resident enterprises and non-resident enterprises, and different tax obligations are determined respectively.

The corporate income tax rate is a proportional rate of 25%.

20% for non-resident enterprises.

The amount of corporate income tax payable = current taxable income * applicable tax rate taxable income = total income - the amount of allowed deduction items.

To prepay corporate income tax on a monthly or quarterly basis, a prepaid corporate income tax return must be submitted to the tax authorities within 15 days from the end of the month or quarter, and the tax must be paid in advance.

The enterprise shall submit the annual corporate income tax return to the tax authorities within 5 months from the end of the year, make the final settlement, and settle the tax payable and refundable.

In addition to the provisions of this Law, the collection and management of corporate income tax shall be implemented in accordance with the provisions of the "Tax Collection and Management Law of the People's Republic of China".

Unless otherwise stipulated in tax laws and administrative regulations, resident enterprises shall use the place where the enterprise is registered as the place of tax payment; but if the place of registration is overseas, the place of tax payment shall be the place where the actual management agency is located.

If a resident enterprise establishes a business institution without legal person status in China, it shall calculate and pay corporate income tax on a consolidated basis.