Tianmen social security payment standard

Legal analysis: According to the enterprise income tax law passed in 2008, the income tax rate of small and micro enterprises is 20%, which is 5 percentage points lower than the normal tax rate of 25%. From 20 10, the policy of halving enterprise income tax was introduced. For small and micro enterprises with an annual taxable income of less than 30,000 yuan (including 30,000 yuan), 50% of the enterprise income will be included in the taxable income on the basis of applying a lower tax rate of 20%, and it will be levied by half.

Legal basis: Enterprise Income Tax Law of People's Republic of China (PRC).

Article 2 Enterprises are divided into resident enterprises and non-resident enterprises. The resident enterprises mentioned in the new enterprise income tax law refer to enterprises established in China according to law, or enterprises established in accordance with foreign (regional) laws but with actual management institutions in China. The term "non-resident enterprise" as mentioned in the new enterprise income tax law refers to an enterprise established in accordance with the laws of foreign countries (regions), whose actual management institution is not in China, but has institutions and places in China, or has no institutions and places in China, but has income from China.

Article 3 A resident enterprise shall pay enterprise income tax on its income from sources inside and outside China. Where a non-resident enterprise establishes an institution or place in China, it shall pay enterprise income tax on the income obtained by its institution or place from China and the income generated outside China but actually related to its institution or place. If a non-resident enterprise has no institution or place in China, or if it has an institution or place, but its income has no actual connection with its institution or place, it shall pay enterprise income tax on its income originating in China.