公司税率你真的会算吗？

中国的公司有很多种类简单的划分可以分为两类：一般纳税人企业和小规模企业。这两种公司的税率可是不同的。

Chinese business entities can be mainly categorized into two types: the general taxpayer and the small-scale taxpayer. Accordingly, the tax rates for the two types of entities are different.

小规模企业的增值税税率是3%，自2020年1月1日至2021年12月31日小规模企业的增值税税率是1%，如果企业季度收入不超45万人民币，是可以享受减免增值税的。

Normally, the VAT rate for small-scale taxpayers is 3%. Furthermore, from January 1, 2020 to December 31, 2021, the VAT rate for small-scale taxpayers is only 1% and taxpayers are exempted from VAT if their quarterly income is lower than 450,000 RMB.

一般纳税人企业的增值税税率是6%、9%、13%，有进项发票是可以进行税费抵扣，没有发票的则需要进行纳税。很多企业的会计也是找发票找到脑壳痛，但是有些会计却很轻松。今天就说说那些轻松的会计是怎么做的。

For general taxpayers which could not obtain input invoices, the 2021 VAT rate would be up to 6%, 9%, or even 13% respectively. But for those with input invoices, they can claim tax deduction and decrease their tax liability. There are some tips below for corporate accountants to reduce business corporation tax legally.

企业发展到一定规模是会在不同地区成立子公司或分公司的，分公司的账目是与总公司一同申报的，所以总公司为一般纳税人时，分公司的税率与总公司是相同的。但是子公司是可以自行做账报税的，而且子公司的税率可以与总公司不同，比如总公司是一般纳税人企业，子公司可以是小规模企业。

Enterprises can set up branches or subsidiaries in different regions. For branch offices which don’t maintain a separate accounting record, its headquarters should declare and file taxes for them. Thus, when a corporate headquarters is a general taxpayer, its branch offices should be the same and so as the tax rate. On the other hand, subsidiaries can register as small-scale taxpayers and file taxes independently. Thus, the tax rate of subsidiaries can be different from that of its headquarters. 

子公司的设立地点不仅要考虑到公司现有业务的需要还要参考国家给出的政策，比如今年的海南岛。海南岛要成为自贸港是众所周知的事情，国家给出的优惠政策也是诱人的。自海南自贸港方案公布之日起，对注册在海南自贸港内设立并实质性运营的鼓励类产业企业，按15%征收企业所得税。也就是说如果您的子公司设立在海南，并且是一家小规模企业，那么这家子公司的增值税税率是1%，企业所得所税率是15%。

When choosing the location of a subsidiary company, not only should business owners take into consideration of the company's existing business needs, but also the preferential policies issued by the Chinese government. For example, when China’s central government released a plan, building Hainan island into the Hainan Free Trade Port (Hainan FTP) on June 1, 2020, a reduced 15% Corporate Income Tax (CIT) rate applied to enterprises registered in Hainan FTP, engaged in listed “encouraged industries” and conducting substantive business activities; for reference, the standard China CIT rate is 25%. In other words, if you set up a subsidiary company registered as a small-scale taxpayer in Hainan FTP, the VAT rate of this subsidiary is 1% and the CIT rate is 15% respectively.

纳税是每个公民、每个企业应尽的义务，合理规划、合规经营才是企业经营的长久之道。如有需要可以联系登尼特公司，合规经营我们是认真的。

It is the civil obligation for every citizen and enterprise to pay taxes. Only through reasonable planning and compliance management can a company achieve sustainable operation and management. Please feel free to contact TANNET if you have any further inquiries about China payroll compliance and tax service.