Legal analysis: If the total amount of enterprise income tax, individual income tax and business tax reaches more than 500,000 yuan (inclusive) in any one of three consecutive years, you can enjoy the following policies: tax refund for enterprises with limited responsibility system investment (management); VAT: 40% of the total amount is supported; Enterprise income tax: 36% of the total support; Salary of senior management: 32% of the total amount (5-level tax rate); Dividend to shareholders: 32% of the total amount will be supported (the income tax rate is 20%).

Legal basis: Article 5 of the Individual Income Tax Law of People's Republic of China (PRC) may reduce the individual income tax under any of the following circumstances. The specific scope and time limit shall be stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government and reported to the Standing Committee of the people's congress at the same level for the record:

(a) the income of the disabled, the elderly and the martyrs;

(2) Having suffered heavy losses due to natural disasters.

The State Council can stipulate other tax reduction measures and report them to the NPC Standing Committee for the record.