外商在华投资公司如何缴税

现在有越来越多的外国人在华创业、注册公司。企业在实际运营中，需要学习和遵守中国的税收和会计制度，合法经营、依法纳税。

More and more foreigners are starting businesses and registering companies in China. In actual operation, enterprises need to learn and abide by China's tax and accounting system, operate legally and pay taxes in accordance with the law.

 

不同行业的税率各不相同

The tax rate varies from industry to industry

最重要的两类是贸易行业和服务行业，这也是外国企业家最常见的两个行业。

The two most important categories are trade industry and service industry, which are also the two most common industries for foreign entrepreneurs.

 

税种主要包括增值税（VAT）、企业所得税和个人所得税

Taxes mainly include value added tax (VAT), corporate income tax and personal income tax

根据最新的法律规定，目前增值税税率一般为13%（贸易型公司）和3%（服务型公司），特殊产品和行业除外（如国际货运代理服务，增值税税率为0）。企业所得税仍为25%，近年来政府将应税收入划分为不同的税级，不同的税级有不同的税收优惠。

According to the latest law, the current VAT rate is generally 13 percent (for trading companies) and 3 percent (for service companies), except for special products and industries (such as international freight forwarding services, where the VAT rate is 0). Corporate income tax remains at 25 percent, and in recent years the government has divided taxable income into different tax brackets with different tax benefits.