1. 25% is the most basic tax rate for enterprises. If the taxable income of a small-scale low-profit enterprise is less than1000000, it shall be multiplied by 25% first, and then by the corresponding tax rate, and the part exceeding1000000 but less than 3 million shall be the taxable income of the enterprise;

2. The specific calculation method is: multiply it by 50% first, and then multiply it by the corresponding tax rate. From 2002 1 11October1February to 20221231February, the annual taxable income of small and low-profit enterprises will be halved on the basis of the current preferential policies, that is, the part within110,000 yuan.

3. Within the specified time, the taxable income of small-scale low-profit enterprises is multiplied by 25% and then by the tax rate of 20%, and the taxable income of small-scale low-profit enterprises is multiplied by 50% and then multiplied by the tax rate of 120%. For the identified key high-tech enterprises or technologically advanced service enterprises, it needs to be multiplied by 15% first, and then multiplied by the corresponding tax rate.

Legal basis: Article 1 of the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issues Related to the Implementation of Inclusive Income Tax Reduction and Exemption Policies for Small and Low-profit Enterprises.

20 1 9,65438+1 0,1,to 202 1, 65438+2,31,and the annual taxable income of small and low-profit enterprises shall not exceed110,000 yuan, which shall be reduced.