Legal subjectivity: According to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Implementing the Inclusive Tax Reduction and Exemption Policy for Small and Micro Enterprises (Caishui [20 19] 13), it lasts from 20 19 1 to 202 12 3658. At the same time, an enterprise that meets the three conditions of "annual taxable income does not exceed 3 million yuan, employees do not exceed 300, and total assets do not exceed 50 million yuan" can judge whether the enterprise is a small-scale low-profit enterprise. Note 1: The above conditions must be met at the same time. Note 2: The criteria for judging small and low-profit enterprises no longer distinguish between industrial enterprises and other enterprises. The part of the annual taxable income of small and low-profit enterprises that does not exceed 6.5438+0 million yuan shall be included in the taxable income at a reduced rate of 25%, and the enterprise income tax shall be paid at a reduced rate of 20%; For the part of the annual taxable income exceeding 6,543,800 yuan but not exceeding 3 million yuan, it shall be included in the taxable income at a reduced rate of 50%, and the enterprise income tax shall be paid at a reduced rate of 20%.

Legal Objectivity: Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Issues Related to Exemption of Small and Micro Enterprises from VAT; Small-scale VAT taxpayers should separately account for sales of goods or processing, repair and replacement services, sales of services and intangible assets. The monthly sales of small-scale VAT taxpayers selling goods or processing, repair and replacement services do not exceed 30,000 yuan (paying 90,000 yuan quarterly), and the monthly sales of sales services and intangible assets do not exceed 30,000 yuan (paying 90,000 yuan quarterly), from 2065,438+08, 1 to 2020,12,365,438+0.