Small and low-profit enterprises that meet the requirements shall be subject to enterprise income tax at a reduced rate of 20%. For the part of small-scale low-profit enterprises whose annual taxable income does not exceed1000000 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 rate of 20%; for those whose annual taxable income exceeds10000000 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 rate of 20%. Small and low-profit enterprises that meet the prescribed conditions can enjoy the preferential policies of small and low-profit enterprise income tax on their own when paying enterprise income tax in advance quarterly and monthly, and do not need to be examined and approved by the tax authorities.

Second, analysis

Enterprise income tax is an income tax levied on the production and operation income and other income of enterprises and other income-earning organizations in China.

3. How to declare enterprise income tax?

1, taxpayers fill in the annual return and its series of schedules;

2. Systematically review the intra-table relationship of each table;

3. The system reviews the inter-table relationship of each report;

4. The system generates a declaration form through review, and submits it to complete the annual declaration.