Legal subjectivity:

The tax standards for small and micro enterprises are as follows:

1. Corporate income tax is generally levied at a rate of 20%;

2. If the micro-small enterprise is a high-tech enterprise that needs key support from the state, the corporate income tax is levied at a reduced rate of 15%;

3. If the autonomous prefecture or autonomous county decides to reduce or exempt the tax, it must Report to the people's government of the province, autonomous region, or municipality directly under the Central Government for approval. Legal objectivity:

"Announcement of the State Administration of Taxation on Issues Concerning Expanding the Scope of Half-halved Corporate Income Tax for Small and Low-profit Enterprises"

Article 3

Small and Low-profit Enterprises When prepaying corporate income tax, the following provisions shall be followed:

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(1) For small and low-profit enterprises that are subject to audit and collection, they meet the conditions of small and low-profit enterprises in the previous tax year and are taxable for the year If the income is less than 100,000 yuan (including 100,000 yuan), the enterprise income tax will be prepaid according to the actual profit amount this year. If the accumulated actual profit during the prepayment does not exceed 100,000 yuan, you can enjoy the preferential income tax policy for small and low-profit enterprises;

If the amount exceeds 100,000 yuan, you should stop enjoying the half tax reduction policy;

This year, prepayment will be based on the average quarterly (or monthly) taxable income of the previous year. Those who are subject to corporate income tax can enjoy preferential policies for small and low-profit enterprises.