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Enterprise income tax, or EIT refers to the tax companies in China must pay on their profits to the Chinese government. It is primarily calculated as a percentage of company profits and can range from 3% to 25% depending on the type and size of the business. To calculate EIT for a company, the first step is to identify the company's taxable incomefor the year. This is determined by subtracting expenses related to business operations from its gross income for the year. Companies with more income can expect to pay a higher rate of EIT. Once the taxable income is determined, EIT can be calculated by applying the applicable tax rate from the Chinese tax code. It is important to keep accurate records of company income and expenses in order to ensure the accuracy of the EIT calculation. 拓展知識：企業(yè)所得稅稅率中，中國的小規(guī)模納稅人的企業(yè)所得稅稅率僅為3%，而大規(guī)模納稅人的企業(yè)所得稅稅率大都為25%或者更高。在計算企業(yè)所得稅之前，需要確定其可征稅收入，這也取決于企業(yè)業(yè)務(wù)相關(guān)的支出。企業(yè)可以采取一些投資支出來減少其可征稅收入，從而降低企業(yè)所得稅的稅負。