For the part of the annual taxable income of small and low-profit enterprises that does not exceed 6.5438+0 million yuan, it will be included in the taxable income at a reduced rate of 25%, and the enterprise income tax will 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%. 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.

Preferential income tax policies for small-scale taxpayers include:

1。 Taxable sales of small-scale taxpayers are exempt from VAT, and the tax rate is 3%.

2。 Small-scale taxpayers levy sales at the tax rate of 5%, and those whose quarterly amount does not exceed 450,000 are exempt from VAT.

3。 Six taxes and two fees for small-scale taxpayers will be halved.

4。 Small-scale taxpayers whose monthly sales do not exceed 65,438+10,000 yuan and quarterly sales do not exceed 300,000 yuan are exempted from two fees and one gold (education surcharge, local education surcharge and water conservancy fund).

5。 Small-scale taxpayers belong to small and micro enterprises, and the enterprise income tax reduction and exemption policy.

6。 R&D expenses plus deduction

7。 Resettlement and deduction for disabled workers

The exemption of enterprises from income tax includes: 1. Cultivation of vegetables, cereals, potatoes, oilseeds, beans, cotton, hemp, sugar, fruits and nuts; 2。 Cultivate new crop varieties; 3。 Chinese herbal medicine cultivation; 4。 Cultivation and planting of trees; 5。 Raising livestock and poultry; 6。 Collecting forest products; 7。 Agricultural, forestry, animal husbandry and fishery services such as irrigation, primary processing of agricultural products, veterinary medicine, agricultural technology popularization, operation and maintenance of agricultural machinery; 8。 Marine fishing. Exempt from income tax according to relevant regulations: 1. Income from agriculture, forestry, animal husbandry and fishery projects; 2。 Investment and operating income of public infrastructure projects supported by the state; 3。 Income from engaging in qualified environmental protection, energy saving and water saving projects; 4。 Income from qualified technology transfer;

I hope the above content can help you. Please consult a professional lawyer if you have any other questions.

Legal basis: Article 4 of the Tax Administration Law.

Units and individuals who are obligated to pay taxes according to laws and administrative regulations are taxpayers.

Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents.

Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.