According to the current "Corporate Income Tax Law", the corporate income tax rate is 25%.

Qualified small and low-profit enterprises are entitled to a reduced corporate income tax rate of 20%.

According to Article 92 of the "Regulations on the Implementation of the Enterprise Income Tax Law": The qualified small and low-profit enterprises referred to in Article 28, Paragraph 1, of the Enterprise Income Tax Law refer to those engaged in state non-restricted and Enterprises in prohibited industries that meet the following conditions:

(1) Industrial enterprises with annual taxable income not exceeding 300,000 yuan, number of employees not exceeding 100, and total assets not exceeding 30 million yuan;< /p>

(2) For other enterprises, the annual taxable income does not exceed 300,000 yuan, the number of employees does not exceed 80, and the total assets do not exceed 10 million yuan.

Extended information:

Preparation matters for tax declaration:

Do a good job of year-end inventory, conduct an inventory and check of the company's assets and claims, and review the liquidated For property losses that need to be reported for approval, together with the property losses that occurred during the year, approval materials must be prepared in a timely manner and submitted to the competent tax authorities for approval. Mainly including:

1. Loss of cash on hand, bank deposits, inventory, trading financial assets, and fixed assets due to force majeure such as natural disasters, wars, political events, or human management responsibilities;

2. Bad debt losses on accounts receivable and prepaid accounts;

3. Property losses recognized due to permanent or substantial damage to inventories, fixed assets, intangible assets, and long-term investments (note that each The situation of permanent or substantial damage to the project must be fully utilized);

4. Investment losses (excluding transfer losses) due to the dissolution and liquidation of the investee;

5 , Various asset assessment losses that can be deducted before tax according to regulations;

6. Property losses due to government planned relocation, expropriation, etc.;

7. Credit business allowed by national regulations Losses on direct borrowings between enterprises other than

Baidu Encyclopedia-Corporate Income Tax