企业所得税怎么算2023年-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	企业所得税怎么算2023年
释义	所得税=应纳税所得额*税率应纳税所得额=收入总额-不征税收入-免税收入-各项扣除-以前年度亏损。相关法律规定，企业所得税的税率为25%。非居民企业取得本法第三条第三款规定的所得，适用税率为20%。【本文所涉及的法律依据】：：《中华人民共和国企业所得税法》第三条居民企业应当就其来源于中国境内、境外的所得缴纳企业所得税。非居民企业在中国境内设立机构、场所的，应当就其所设机构、场所取得的来源于中国境内的所得，以及发生在中国境外但与其所设机构、场所有实际联系的所得，缴纳企业所得税。
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