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      当前位置:首页 > 注册外资公司 > 外资公司企业所得税如何计算?

      外资公司企业所得税如何计算?

      • 作者:深圳公司注册
      • 时间:2019-01-01 10:37:03

          外资公司一般是外商独资企业的简称,其全部资本均由外国投资者投资并在中国按照我国法律法规设立的企业,其企业的投资者可以是外国的个人、组织或者是已有企业,需要注意的是外资企业是一个独立的经济实体,必须独立经营,独立核算,独立承担法律责任,与外国企业在中国的分支机构是有区别的。所以需要格外注意。那么外资公司企业所得税如何计算呢?下面潮鼎盛就给大家介绍下,提供参考。
          外资公司因为其特殊性是由国外投资者成立的企业,所以其税收税率与我国内资企业有所不同,其税率在《中华人民共和国外商投资企业和外国企业所得税法中规定,其税率为25%,虽然其税率较高,但是可以享受很多的优惠政策,比如以下:
          1、若外资企业在经济特区设立机构或场所从事生产、经营、技术开发等可以见面15%的税收征收企业所得税;
          2、设在沿海经济开放区和经济特区、经济技术开发区所在城市的老市区的生产性外商投资企业,减按24%的税率征收企业所得税;
          3、设在沿海经济开放区和经济特区、经济技术开发区所在城市的老市区或者设在国务院规定的其他地区的外商投资企业,属于能源、交通、港口、码头或者国家鼓励的其他项目的,可以减按15%的税率征收企业所得税,具体办法由国务院规定。

       


      深圳公司注册


      深圳工商注销


      深圳市潮鼎盛企业管理有限公司是一家经深圳市财政局批准、深圳市工商行政管理局注册登记,依法独立代办公司注册、财税咨询、代理记帐等业务的社会中介服务机构,公司专注于深圳工商财税服务10年,熟悉注册公司流程,服务3000多家企业,欢迎咨询潮鼎盛财税。

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