"For small and micro enterprises and individual industrial and commercial households whose annual taxable income is less than 6,543,800 yuan, the income tax will be levied by half on the basis of the current preferential policies". That is to say, under the current preferential policies, 25% of the taxable income is reduced for the part whose annual taxable income does not exceed 6.5438+0 million yuan, and the enterprise income tax is calculated and paid at the rate of 20% (the actual tax burden is 5%);

According to the Enterprise Income Tax Law of People's Republic of China (PRC) and its implementing regulations, and the Notice of the Ministry of Finance State Taxation Administration of The People's Republic of China on Implementing the Inclusive Tax Relief Policy for Small and Micro Enterprises (Caishui [2065 438+09] 13, hereinafter referred to as the Notice), the relevant issues concerning the inclusive income tax relief policy for small and low-profit enterprises are hereby announced as follows:

1 .2019 10/01to 20216 5438+02 February 3 1 The annual taxable income of small and low-profit enterprises shall not exceed/kloc-0. For the part of the annual taxable income exceeding 6,543,800 yuan but not exceeding 3 million yuan, it shall be included in the taxable income at a reduced rate of 50%, and the enterprise income tax shall be paid at a reduced rate of 20%. Small and low-profit enterprises can enjoy the above preferential policies regardless of whether they pay enterprise income tax in accordance with the approved collection method or the approved collection method.

2. The term "small and low-profit enterprises" as mentioned in this announcement refers to enterprises engaged in industries that are not restricted or prohibited by the state, and meet the three conditions of annual taxable income not exceeding 3 million yuan, employees not exceeding 300, and total assets not exceeding 50 million yuan.

Three, small and meager profit enterprise income tax unified quarterly advance. When enterprise income tax is paid in advance, the total assets, number of employees and annual taxable income of small and low-profit enterprises are temporarily judged according to the situation at the end of the reporting period of that year. Among them, the total assets and the number of employees are calculated according to the calculation formula of "quarterly average of the whole year" in Article 2 of the Notice, and the quarterly average at the end of the reporting period is calculated; The annual taxable income index is temporarily determined according to the standard of not exceeding 3 million yuan at the end of the reporting period.

Four, the original does not meet the conditions of small-scale low-profit enterprises, pay enterprise income tax in the middle of the year, according to the provisions of Article 3 of this announcement to determine the qualified small-scale low-profit enterprises, should be calculated according to the cumulative situation at the end of the reporting period to enjoy the small-scale low-profit enterprise income tax relief policy. The enterprise income tax paid in advance before that year because it does not meet the requirements of small-scale low-profit enterprises can be deducted from the enterprise income tax paid in advance in the following quarters. If an enterprise that pays enterprise income tax in advance on a monthly basis is judged to meet the requirements of a small and meager profit enterprise in accordance with the provisions of Article 3 of this announcement when making advance declaration in April, July and June of that year, it will be adjusted to pay enterprise income tax in advance on a quarterly basis from the next advance declaration period. Once adjusted, it will not be changed this year.

Five, small and meager profit enterprises can enjoy the small and meager profit enterprise income tax reduction and exemption policy by filling in the relevant contents of the tax return when prepaying and settling the enterprise income tax.

Six, the implementation of the approved income tax payable enterprises, according to the provisions of the small and meager profit enterprise income tax relief policy need to reduce the quota, by the competent tax authorities in accordance with the procedures to adjust, and timely notify the enterprise of the adjustment.

Seven, enterprises in advance of enterprise income tax has enjoyed the small profit enterprise income tax relief policy, enterprise income tax settlement does not meet the provisions of Article 2 of the Notice, it shall pay enterprise income tax in accordance with the provisions.

Eight, "State Taxation Administration of The People's Republic of China on further expanding the scope of implementation of preferential income tax policies for small and low-profit enterprises" (State Taxation Administration of The People's Republic of China Bulletin 20 19 No.40) was abolished after the final settlement of enterprise income tax in 20 19.