小规模履带吊租赁公司应该如何缴纳企业所得税？
How should small-scale taxpayers pay corporate income tax?It's the end of the year, and it's time to plan to pay corporate income tax once a year. If you are a small-scale taxpayer, how should you pay corporate income tax?Chengyao Machinery is a crawler crane rental company that has been in business for nearly 20 years. Now I will talk to you about my experience in paying corporate income tax.To put it simply, if your company makes money, your company must pay corporate income tax. For example, from January 1, 2024 to December 31, 2024, the money your company earned on the books minus the money you lost on the books last year (if your company did not lose money last year, there is no reduction) is the profit part of your company, and this part must pay corporate income tax.Taking the common audit and collection method as an example, the specific calculation rules are as follows:Taxable income = total income - non-taxable income - tax-exempt income - various deductions - losses in previous years. The general corporate income tax rate is 25%. For small and micro-profit enterprises, the portion of annual taxable income not exceeding 1 million yuan is reduced by 25% and included in the taxable income, and corporate income tax is paid at a rate of 20%; the portion of annual taxable income exceeding 1 million yuan but not exceeding 3 million yuan is reduced by 50% and included in the taxable income, and corporate income tax is paid at a rate of 20%; the portion of annual taxable income exceeding 3 million yuan is paid at a rate of 25%. 3 million is a watershed, so pay special attention.In recent years, the economy has been sluggish, and there are preferential policies for small-scale corporate income tax:From January 1, 2023 to December 31, 2027, for small and micro-profit enterprises with annual taxable income not exceeding 3 million yuan, the taxable income is reduced by 25% and corporate income tax is paid at a rate of 20%. The six taxes and two fees, including resource tax, urban maintenance and construction tax, property tax, urban land use tax, stamp duty, farmland occupation tax, education surcharge and local education surcharge, will be halved for small-scale value-added tax taxpayers, small and micro-profit enterprises and individual industrial and commercial households. ..
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