Forms to be filled in the annual income tax report of small and micro enterprises:

1. People's Republic of China (PRC) annual enterprise income tax return;

2. The basic business situation in the basic information table of annual enterprise income tax declaration is required for small and meager profit enterprises;

3. The information on tax-related matters is optional, and small-scale low-profit enterprises must fill in when they have contingent related matters;

4. Small and low-profit enterprises are exempt from major shareholders and dividends.

Second, analyze the details

The annual taxable income of small and micro enterprises does not exceed 6.5438+0 million yuan, which is included in the taxable income at a reduced rate of 25%, and corporate income tax is paid at a rate of 20%; If the annual taxable income exceeds 6,543,800 yuan but not more than 3 million yuan, it will be included in the taxable income at a reduced rate of 50%, and the enterprise income tax will be paid at a rate of 20%.

3. What is the income tax rate of small and low-profit enterprises?

1 October 20 17,1day to 20 19, 12, 3 1 day, the upper limit of the annual taxable income of small and low-profit enterprises is raised from 300,000 yuan to 500,000 yuan, and the annual taxable income is less than 500,000 yuan.

1, industrial enterprises, the annual taxable income does not exceed 500,000 yuan, the number of employees does not exceed 100, and the total assets do not exceed 30 million yuan;

2. For other enterprises, the annual taxable income does not exceed 500,000 yuan, the number of employees does not exceed 80, and the total assets do not exceed100,000 yuan.