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歡迎訪軟銀財務(wù)官網(wǎng)
2024-3-27

For this year our income tax is still at 5%?@軟銀財務(wù) @Ruanyin

Q:For this year our income tax is still at 5%?

R:If taxable profit is no more than RMB3,000,000 in this year, also the company meets below two conditions, the company can enjoy 5% enterprise income tax.

1.Total assets no more than 50,000,000RMB.

2.Number of employee no more than 300.


Q: OK, but if we make more than 3M, it is 25% for the excess?

R: No, when the company's taxable profit is more than 3M in one fiscal year, the company is not a small sized company in tax side, can not enjoy 5% preferential tax rate which is set just for small or medium sized companies. So the enterprise income tax rate shall be 25% for all the taxable profit in 2024. 


Q: The 5% preferential tax rate shall be contined to 2025?

R: Yes, it shall end on Dec. 31th, 2027.


Please contact us with any enquiries

wcx@ruanyinchina.com

fmjr.com.cn

+86 021 6049 2821

+86 189 1629 8482


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