Income tax calculator (China)
企业所得税 • Calculation according to the benefits regime
Tax regime
Mode: conventional. Base rate 25%.
Annual taxable income
Enter in Yuan (CNY).
Taxable income
0 CNY
Income tax
0 CNY
Effective rate
0%
Calculation details
* Rounding to 2 digits
Enter the amount and I will show you the breakdown by rates.
Notes
- Base rate depends on the mode: general/simplified - 25%, HNTE - 15% (if you have status).
- Benefit applies regardless of mode, if the company meets the criteria: for part of the profit ≤ 3,000,000 CNY the rate is 5% (2023–2027), above the threshold - the base rate of the regime.
- Formula: Tax = 5% × min(P, 3,000,000) r × max(0, P − 3,000,000).
Disclaimer: The result depends on the region, company status, and confirmed eligibility for applicable incentives and criteria, including 小型微利企业 and HNTE.
VAT calculator (China)
增值税 • General regime / Small taxpayer
VAT regime
Select industry rate: 13% / 9% / 6% / 0%.
Amount of turnover/revenue
Enter in Yuan (CNY). This is the base to which we apply the rate.
Bid
Bet selected: 13%
Benefits/extras fees
For a small taxpayer (小规模):
If you enable the exemption, VAT will be 0 (for eligible transactions).
Base (revolution)
0 CNY
VAT to be charged
0 CNY
“6 2” (score)
0 CNY
Explanation
Enter the amount and I’ll show you the formula and what’s included.
Help on rates and benefits
- General mode: 13% (goods), 9% (construction/transport/real estate), 6% (services), 0% (exports).
- Small taxpayer: basic 3%, preferential 1% (2023–2027) for operations with a base of 3%; real estate is often 5% without reduction.
- Exemption based on turnover: ≤100k/month or ≤300k/quarter (2023–2027) - usually for small taxpayers.
- “6 taxes and 2 fees”: Often gives a 50% reduction (if applicable). In reality it depends on the region and status.