Estimate corporate income tax for standard enterprises, high-tech enterprises (15%), and qualifying small low-profit enterprises (5% effective rate).
China's standard Corporate Income Tax rate is 25%, applied to annual taxable income. Certain enterprise categories qualify for preferential rates.
High & New Technology Enterprises (HNTEs) certified by relevant authorities pay a reduced rate of 15%. This certification requires meeting criteria for R&D spending, IP ownership, and revenue from high-tech products/services.
Small & low-profit enterprises with annual taxable income ≤ ¥3,000,000 benefit from a reduced effective rate of 5% on the whole amount. Above ¥3,000,000, the standard 25% rate applies.