1, changed or adjusted preferential tax policies, expenses and other adjustment items that should be included in the calculation of enterprise income tax, changed or adjusted tax items, taxable income items that taxpayers should include or deduct the current taxable amount, etc. ;

2. The increase includes the part where the employee welfare expenses exceed 65,438+04% of the total wages and salaries, the part where the enterprise allocates the trade union funds to exceed 2% of the total wages and salaries, and the business entertainment expenses related to production and business activities. The relief items include non-tax revenue and relief items stipulated by law.

The development stages of the enterprise are as follows:

1. Newborn period: The most important task of a newly established enterprise is to survive and develop, and it needs to enter the growth period as soon as possible. The main characteristics of this stage are difficult operation, limited resources, high market uncertainty, and the business model has not yet taken shape;

2. Growth period: Through efforts in the new period, the enterprise has gradually grown, expanded its business scale and started to make profits. The main characteristics of this stage are the initial establishment of corporate culture, a certain market share, improved management ability, and the need to strengthen the attraction of funds and talents;

3. Stable period: the business of the enterprise is gradually stable and maintains steady growth, the market position is increasingly consolidated, and technological upgrading and industrial upgrading are continuously carried out. The main characteristics of this stage are: shifting from a short-sighted corner to a long-term perspective, shifting the focus to maintaining the smooth development and continuation of existing successful businesses, and actively investing in research and development and innovation;

4. Decline period: Due to external or internal reasons, enterprises are entering a recession period, their business performance is gradually declining, and the market competition pressure is increasing. The main feature of this stage is the need to take effective measures to stop losses, including enterprise transformation, continuous organizational adjustment and management innovation, and try to avoid recession and death.

To sum up, the adjustment of enterprise income tax involves complicated accounting, tax policies, laws and regulations, etc. We should abide by the relevant state regulations and consult professionals to avoid problems such as irregular tax payment and hidden tax evasion.

Legal basis:

Article 1 of the Company Law of People's Republic of China (PRC)

This Law is formulated in order to standardize the organization and behavior of companies, protect the legitimate rights and interests of companies, shareholders and creditors, maintain social and economic order and promote the development of socialist market economy.