公司稅率你真的會算嗎？

中國的公司有很多種類簡單的劃分可以分為兩類：一般納稅人企業和小規模企業。這兩種公司的稅率可是不同的。

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.

小規模企業的增值稅稅率是3%，自2020年1月1日至2021年12月31日小規模企業的增值稅稅率是1%，如果企業季度收入不超45萬人民幣，是可以享受減免增值稅的。

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.

一般納稅人企業的增值稅稅率是6%、9%、13%，有進項發票是可以進行稅費抵扣，沒有發票的則需要進行納稅。很多企業的會計也是找發票找到腦殼痛，但是有些會計卻很輕松。今天就說說那些輕松的會計是怎么做的。

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.

企業發展到一定規模是會在不同地區成立子公司或分公司的，分公司的賬目是與總公司一同申報的，所以總公司為一般納稅人時，分公司的稅率與總公司是相同的。但是子公司是可以自行做賬報稅的，而且子公司的稅率可以與總公司不同，比如總公司是一般納稅人企業，子公司可以是小規模企業。

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. 

子公司的設立地點不僅要考慮到公司現有業務的需要還要參考國家給出的政策，比如今年的海南島。海南島要成為自貿港是眾所周知的事情，國家給出的優惠政策也是誘人的。自海南自貿港方案公布之日起，對注冊在海南自貿港內設立并實質性運營的鼓勵類產業企業，按15%征收企業所得稅。也就是說如果您的子公司設立在海南，并且是一家小規模企業，那么這家子公司的增值稅稅率是1%，企業所得所稅率是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.

納稅是每個公民、每個企業應盡的義務，合理規劃、合規經營才是企業經營的長久之道。如有需要可以聯系登尼特公司，合規經營我們是認真的。

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.