企业所得税税率怎么确定-法律综合法律援助-法律咨询免费平台-国际律师联盟

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问题	企业所得税税率怎么确定
释义	企业所得税的税率是这样规定的：1、企业所得税的税率为25%。2、符合条件的小型微利企业，减按20%的税率征收企业所得税。3、国家需要重点扶持的高新技术企业，减按15%的税率征收企业所得税。4、非居民企业在中国境内未设立机构、场所的，或者虽设立机构、场所但取得的所得与其所设机构、场所没有实际联系的，适用税率为20%。法律依据：《中华人民共和国企业所得税法》第四条、第二十八条该内容由陈龙律师和律说律答共创回答
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