What is the corporate income tax rate generally controlled?

The appropriate tax rate of enterprise income tax will vary according to different industries and regions, as follows:

Catering industry 2.00%;

Road transport industry 2.00%;

Electricity and heat production and supply industry1.50%;

Electrical machinery and equipment manufacturing industry 2.00%;

Real estate industry 4.00%;

Textile, clothing, shoes and hats manufacturing industry1.00%;

Textile industry1.00%;

Textile industry-socks industry1.00%;

Non-metallic mineral manufacturing1.00%;

Waste resources and waste materials recycling processing industry1.50%;

Crafts and other manufacturing industries1.50%;

Crafts and other manufacturing industries-Pearl 4.00%;

Chemical raw materials and chemical products manufacturing industry 2.00%;

Computer service industry 2.00%;

Furniture manufacturing1.50%;

Construction and installation industry1.50%;

Building materials manufacturing industry 3.00%;

Building materials manufacturing industry-cement 2.00%;

Metal products industry 2.00%;

Metal products industry-bullet tube 3.00%;

Metal products industry-bearing 6.00%;

Resident service industry1.20%;

Retail1.50%;

Wood processing and wood, bamboo, rattan, palm and grass products industry1.00%;

Agriculture, forestry, animal husbandry and fishery services1.10%;

Agricultural and sideline food processing industry1.00%;

Wholesale industry1.00%;

Leather, fur, feather (velvet) and its manufacturing industry1.00%;

Business service industry 2.50%;

Food manufacturing1.00%;

Plastic products industry 3.00%;

Communications equipment, computers and other electronic equipment manufacturing industry 2.00%;

General equipment manufacturing 2.00%;

Animal husbandry1.20%;

Pharmaceutical manufacturing industry 2.50%;

Beverage manufacturing industry 2.00%;

Printing reproduction printing and recording media price1.00%;

Entertainment industry 6.00%;

Paper and paper products industry1.00%;

Professional machinery manufacturing industry 2.00%;

Professional and technical service industry 2.50%;

Other construction industry1.50%;

Other manufacturing industries1.50%;

Other mining industries1.00%;

Other service industries 4.00%;

Other manufacturing industries-pipe industry 3.00%;

Other manufacturing industries-pipe fittings 1.00%.

Tax rate generally refers to the tax burden of enterprises in a certain period of time, which is generally measured by the proportion of tax revenue to income. The most commonly used tax rates are VAT rate and income tax rate.

What does the income tax rate mean?

The tax rate of income tax, that is, the "tax rate of income tax", refers to the ratio of income tax payable by an enterprise to sales income or turnover in one year. Tax burden refers to the actual income tax payable as a percentage of the corresponding taxable sales. Enterprise income tax is an income tax levied on the production and operation income and other income of Chinese enterprises and other organizations with income.

The calculation formula of income tax rate is: enterprise income tax rate = income tax payable-operating income x 100%, in which taxable income = total income-non-taxable income-tax-free income-various deductions-losses of previous years allowed to be made up.