Enterprise income tax is divided into checking levy and approved levy. Under checking levy, the taxable amount=taxable income×applicable tax rate-tax deductions and exemptions-credits and exemptions, wherein the taxable amount=total accounting profit+increase in tax adjustments-decrease in tax adjustments;
The taxable amount=total revenue×taxable income rate×applicable tax rate;
The taxable amount is calculated as follows. p>
Under the approved levy, if it is approved on the basis of gross income, the taxable amount = gross income × taxable income rate × applicable tax rate.