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Enterprise Income Tax Calculator

Business & Tax

China EIT — small enterprise 5%, high-tech 15%, standard 25%

Quick Answer

Enterprise Income Tax Calculator: China EIT — small enterprise 5%, high-tech 15%, standard 25%. Enterprise Income Tax Calculator uses standard business & tax formulas to compute accurate results instantly.

Enterprise income tax

¥9.00万

小微优惠 5% · effective rate on book profit 5.0% · saves ¥36.00w vs standard

Book profit¥180.0万
R&D super-deduction-¥0.0万
Taxable income¥180.0万
After-tax profit¥171.0万

Profit split

After-tax171w CNY (95.0%)Income tax9w CNY (5.0%)

Steps

  1. 1Book profit = 800 − 620 = ¥180.0w
  2. 2Tax under "小微优惠 5%": ¥180.0w → ¥9.00w
  3. 3vs standard 25%: saves ¥36.00w

💡 2025 small-enterprise policy: taxable income ≤ ¥3M effectively taxed at 5% (25% inclusion × 20% rate). Beware the cliff: at ¥3,000,001 the ENTIRE amount falls back to 25% — a ¥1 profit increase can cost ¥600k in tax. R&D super-deduction (100% extra) legally shrinks taxable income; high-tech certification halves the rate to 15%.

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How to Use

  1. Enter business figures: fill amounts, tax rates or costs in the Enterprise Income Tax Calculator.
  2. Instant results: payable/cost/profit indicators update live.
  3. Check policy basis: results cite current tax rates and policy references for compliance.
  4. Compare plans: adjust parameters to compare tax or cost outcomes.

Key Points

  • Enterprise Income Tax Calculator is a free online business & tax tool — open and use, no sign-up.
  • All calculations run locally in your browser; your data never leaves the device.
  • Key capability: China EIT — small enterprise 5%, high-tech 15%, standard 25%.
  • Results come with formulas and reference tables so you can verify every number.

Formula & How It Works

Enterprise Income Tax Calculator formula

Enterprise Income Tax Calculator uses standard business & tax formulas to compute accurate results instantly.

FAQ

How do I use the Enterprise Income Tax Calculator?
Open the page and fill in the input fields — results update automatically. China EIT — small enterprise 5%, high-tech 15%, standard 25%.
Are the results accurate?
Yes. Standard tax and accounting formulas are used. Official filings should follow your tax authority.
Is it free?
Completely free, no registration required.
Are tax rates up to date?
Current standard rates are used and synced when policies change.
Can results be used for official filing?
For reference only. Official tax filing should follow the tax authority's determination.

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Source & Updates

Based on current standard tax rates and accounting practice. Last updated: 2025-07

Authoritative sources:

Last updated:

Formulas and content on this page are reviewed by the YiJianSuan team. For reference only — official sources prevail.

Maintained and periodically reviewed by the YiJianSuan editorial team — review process in ourEditorial Policy.

Cite this page: YiJianSuan. Enterprise Income Tax Calculator[EB/OL]. https://www.yijiansuan.com/en/c/biz/enterprise-income-tax

Results provided by this tool are for reference only and do not constitute professional advice.