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企业所得税基本税率
释义
企业所得税率一般是25%,符合条件的小型微利企业,所得税的税率一般为20%。国家重点扶持的高新技术企业,所得税的税率一般为15%。非居民企业对于来源于中国境内的所得缴纳企业所得税,适用税率均为20%。
法律依据:
《中华人民共和国企业所得税法》第二十八条、第四条
该内容由 张瑞律师 和 律说律答 共创回答
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