The part of the annual taxable income of small-scale low-profit enterprises that does not exceed 6.5438+0 million yuan shall be included in the taxable income at the reduced tax rate of 654.38+02.5%, and the enterprise income tax shall be paid at the tax rate of 20%. From June 5438+1 October 1 day in 2022 to February 3 1 day in 2024, the annual taxable income of small and low-profit enterprises exceeds110,000 yuan but does not exceed 3 million yuan, which is included in the taxable income at a reduced rate of 25% and paid at a reduced rate of 20%.

Requirements: Small-scale low-profit enterprises refer to enterprises engaged in industries that are not restricted or prohibited by the state, and meet the three conditions of annual taxable income not exceeding 3 million yuan, employees not exceeding 300 and total assets not exceeding 50 million yuan.

Legal basis:

Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Implementing Preferential Income Tax Policies for Small and Micro Enterprises and Individual Industrial and Commercial Households (end of 20265438 12)

1. Enterprises that meet the requirements of the Ministry of Finance and State Taxation Administration of The People's Republic of China for small-scale low-profit enterprises (hereinafter referred to as small-scale low-profit enterprises) shall enjoy preferential income tax policies for small-scale low-profit enterprises in accordance with relevant policies and regulations.

2. Small-scale low-profit enterprises can enjoy preferential policies for small-scale low-profit enterprise income tax regardless of whether they pay enterprise income tax in accordance with the approved collection method or the approved collection method.

3. Small-scale low-profit enterprises can enjoy preferential policies for small-scale low-profit enterprise income tax by filling out tax returns when prepaying and settling enterprise income tax.

4. When small and low-profit enterprises pay enterprise income tax in advance, the total assets, the number of employees, the annual taxable income and other indicators shall be judged temporarily according to the current situation as of the end of the reporting period.

5. In the middle of the enterprise income tax year that did not meet the requirements of small-scale low-profit enterprises, if the conditions of small-scale low-profit enterprises are determined in accordance with relevant policies and standards, the tax reduction and exemption shall be calculated according to the cumulative situation as of the end of the current prepayment declaration period.

6. Enterprises enjoy preferential policies for small and meager profit enterprise income tax when paying enterprise income tax in advance, but if it is found that it does not meet the relevant policy standards during final settlement, it shall pay enterprise income tax in accordance with the regulations.

7. The income tax of small and low-profit enterprises shall be paid in advance quarterly.