免费问答

Enterprise income tax, or EIT refers to the tax companies in China must pay on their profits to the Chinese government. It is primarily calculated as a percentage of company profits and can range from 3% to 25% depending on the type and size of the business. To calculate EIT for a company, the first step is to identify the company's taxable incomefor the year. This is determined by subtracting expenses related to business operations from its gross income for the year. Companies with more income can expect to pay a higher rate of EIT. Once the taxable income is determined, EIT can be calculated by applying the applicable tax rate from the Chinese tax code. It is important to keep accurate records of company income and expenses in order to ensure the accuracy of the EIT calculation. 拓展知识：企业所得税税率中，中国的小规模纳税人的企业所得税税率仅为3%，而大规模纳税人的企业所得税税率大都为25%或者更高。在计算企业所得税之前，需要确定其可征税收入，这也取决于企业业务相关的支出。企业可以采取一些投资支出来减少其可征税收入，从而降低企业所得税的税负。