Preferential policies for enterprise income tax According to the relevant laws and regulations in China, in general, the preferential policies for enterprise income tax mainly include: 1. For enterprises, 25% is the most basic tax rate; 2. If the taxable income of small-scale low-profit enterprises is less than 654.38+0 million, multiply it by 25% and then multiply it by the corresponding tax rate, and the taxable income is more than 654.38+0 million and less than 3 million.

The specific calculation method is: multiply by 50% and then multiply by the corresponding tax rate.

Article 1 of the Announcement of State Taxation Administration of The People's Republic of China on Issues Related to the Implementation of Inclusive Income Tax Reduction and Exemption Policy for Small and Low-profit Enterprises stipulates that from 65438+ 10/to 65438+February 3 1, the annual taxable income of small and low-profit enterprises shall not exceed 1 10,000 yuan, and the tax rate shall be reduced by 25%. For the part whose annual taxable income exceeds 6,543,800 yuan but does not exceed 3 million yuan, it shall be included in the taxable income at a reduced rate of 50%, and enterprise income tax shall be paid at a reduced rate of 20%.

The latest preferential income tax policy for small and micro enterprises The preferential income tax policy for small and micro enterprises is that the annual taxable income of small and micro enterprises does not exceed 6,543.8+0,000 yuan, and it is included in the taxable income at a reduced rate of 25%, and the enterprise income tax is paid at a reduced rate of 20%. If the annual taxable income exceeds 6,543,800 yuan but not more than 3 million yuan, it will be included in the taxable income at a reduced rate of 50%, and enterprise income tax will be paid at a reduced rate of 20%. For high-tech enterprises that need key state support, enterprise income tax will be levied at a reduced rate of 15%. Advanced technical service enterprises enjoy preferential tax, and enterprise income tax is levied at a reduced rate of 15% for the recognized advanced technical service enterprises.

People's Republic of China (PRC) tax collection management law

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The collection and suspension of tax, as well as the reduction, exemption, refund and overdue tax, shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council. No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, make unauthorized decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions that are in conflict with tax laws and administrative regulations.