国家税务总局 • 企业所得税 (CIT)
China Corporate Income Tax (CIT) Calculator
Calculate corporate income tax under the Enterprise Income Tax Law of the PRC. Assesses the 25.0% standard CIT rate, preferential rates for High and New-Technology Enterprises (HNTE 15.0%), Small and Low-Profit Enterprises (5.0% effective rate up to ¥3M profit), and 100% R&D super-deduction.
Revenue, Profit & Enterprise Status
Standard 10% Withholding Tax (or 5% under DTA e.g. HK/Singapore)
Corporate Tax Liability & Surplus
Corporate Income Tax Due ¥625,000 17.9% Effective CIT
Dividend Withholding Tax ¥100,000 10.0% Non-resident WHT
Net Retained Treasury ¥1,775,000 After-tax cash reserves
Enterprise Tax Settlement
| Gross Operating Revenue | ¥12,000,000 |
| Allowable Costs & Operating Expenses | -¥8,500,000 |
| Accounting Profit (利润总额) | ¥3,500,000 |
| R&D 100% Super-Deduction (研发费用加计扣除) | -¥1,000,000 |
| Taxable Income Base (应纳税所得额) | ¥2,500,000 |
| Corporate Income Tax Payable (企业所得税) | ¥625,000 |
| After-Tax Corporate Profit | ¥1,875,000 |
| Dividend Withholding Tax Paid (10%) | ¥100,000 |
| Net Retained Capital Surplus | ¥1,775,000 |
📊 China Individual Income Tax (STA) & Social Security Matrix
| Statutory Component / Legal Deduction Item | Calculated Amount (CNY) |
|---|---|
| Primary Net / Statutory Payable Amount | ¥ 0.00 |
MS
Engr. Muhammad Shahzad
Principal Financial Systems Architect & China State Taxation Administration & Social Insurance Lead
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.