In accordance with the relevant requirements of deepening the "streamline administration, delegate power, strengthen regulation and improve services" reform of the tax system, the filing management of preferential items of enterprise income tax has been completely abolished, and small and low-profit enterprises can enjoy the income tax reduction and exemption policy for small and low-profit enterprises by filling in the relevant contents of the tax return when prepaying and settling the enterprise income tax. At the same time, the State Administration of Taxation has designed relevant indicators such as "number of employees", "total assets" and "restricted or prohibited industries" in the declaration form. For enterprises that make electronic declaration, the collection and management system will automatically judge whether the enterprise meets the conditions of small and meager profit enterprises according to the relevant data of the declaration form; If it meets the requirements, the system will further automatically calculate the tax reduction and exemption amount and automatically generate a form to reduce the burden of calculation and reporting for enterprises.