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 where the annual taxable income of small and low-profit enterprises exceeds 6,543,800 yuan but does not exceed 3 million yuan, it will be included in the taxable income at a reduced rate of 50%, and the enterprise income tax will be paid at a reduced rate of 20%. Enterprise income tax will be levied by half for the part where the annual taxable income of small and low-profit enterprises does not exceed 1 10,000 yuan. On the basis of the current preferential policies, individual income tax will be levied by half on the part of individual industrial and commercial households whose annual taxable income does not exceed 6,543,800 yuan.

Second, analysis

Small and micro enterprises are collectively referred to as small enterprises, micro enterprises and family workshop enterprises. In 20 15, China implemented the policy of starting point for small and micro enterprises and individual industrial and commercial households and the policy of halving income tax for small and low-profit enterprises, and reduced or exempted taxes by nearly10 billion yuan. Small and medium-sized enterprises are divided into three types: medium, small and micro. Specific standards are formulated according to employees, operating income, total assets and other indicators, combined with industry characteristics. Small and micro enterprises are the main channel to provide new jobs, the main platform for entrepreneurs' entrepreneurial growth and an important force for scientific and technological innovation. Diversified short-term loan services will help small and micro enterprises to enhance their ability to resist risks, seize market opportunities in time and seize development opportunities.

Third, the shortcomings of small and micro enterprises?

Compared with the maturity of large enterprises, small and micro enterprises have a big gap in management system, talent allocation and funds, which has become the main obstacle for enterprises to apply informatization. According to statistics, there are more than 40 million small and medium-sized enterprises in China, of which informatization is insufficient 10%. Due to the lack of information support, the management of most small and micro enterprises is in an extensive and chaotic state, which leads them to be at a disadvantage in market competition and easy to go bankrupt because of the competition of large and medium-sized enterprises, which also restricts the further development of small and micro enterprises.