What is the corporate tax standard?

Legal analysis: the enterprise tax standard is 1, and the monthly sales below 654.38+10,000 yuan are exempt from value-added tax. 2. For the part of the annual taxable income that exceeds 1 10,000 yuan but does not exceed 3 million yuan, according to the Notice on Implementing the Inclusive Tax Reduction and Exemption Policy for Small and Micro Enterprises issued earlier, if the monthly sales amount is below 1 10,000 yuan (including the part of the annual taxable income of small and low-profit enterprises that does not exceed 1 10,000 yuan), it will be included in the taxable income at a reduced rate of 25%. If the annual taxable income exceeds 6,543,800 yuan but does not exceed 3 million yuan, it will be included in the taxable income at a reduced rate of 50%, and enterprise income tax will be paid at a reduced rate of 20%.

Legal basis: Article 19 of the Enterprise Income Tax Law of People's Republic of China (PRC)? Where a non-resident enterprise obtains the income specified in the third paragraph of Article 3 of this Law, the taxable income shall be calculated according to the following methods: (1) The income from equity investment such as dividends and bonuses and the income from interest, rent and royalties shall be the taxable income in full; (2) For the income from the transfer of property, the taxable income shall be the balance of the net value of the property after deducting all expenses; .

Article 27 of the Enterprise Income Tax Law of People's Republic of China (PRC)? Enterprise income tax may be exempted or reduced for the following incomes of enterprises: (1) income from agricultural, forestry, animal husbandry and fishery projects; (two) the investment and operating income of public infrastructure projects supported by the state; (three) income from engaging in qualified environmental protection, energy saving and water saving projects; (4) Income from qualified technology transfer; (5) Income as stipulated in the third paragraph of Article 3 of this Law.

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The above answer is only for the current information combined with my understanding of the law, please refer carefully!

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