From 20 19 65438+ 10/month 1 small and micro enterprises, the criteria for determining are: the total assets of the enterprise are less than 50 million yuan, the number of employees is less than 300, and the income tax payable is less than 3 million. If the total assets are less than 50 million, it meets the other two conditions and belongs to small and micro enterprises.

So, there is something wrong with your statement. It is not that the sales amount exceeds 3 million, but that the taxable income exceeds 3 million, which no longer meets the standards of small and micro enterprises, and should be calculated in full at the enterprise income tax rate of 25%. Deduct the advance payment for the first three quarters and make up the payable part. The tax payable shall be adjusted during the annual report period. If it still meets the standards of small and micro enterprises after adjustment, it is necessary to apply for tax refund. Or it still exceeds 3 million, and it can also be declared at the enterprise income tax rate of 25%.