Judging from the management requirements of small-scale low-profit enterprises, small-scale low-profit enterprises should be filed with the tax bureau. Because the verification of income tax collection methods is carried out every year, small and low-profit enterprises will also adopt it when reporting quarterly.

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Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance on Relevant Issues Concerning Preferential Income Tax Policies for Small and Low-profit Enterprises

Caishui [2011]117 No.201.1.29

All provinces, autonomous regions, municipalities directly under the central government, the finance departments (bureaus), the State Taxation Bureau, the local taxation bureau, and the Finance Bureau of Xinjiang Production and Construction Corps:

In order to further support the development of small and low-profit enterprises, with the approval of the State Council, the income tax policies for small and low-profit enterprises are hereby notified as follows.

1.201210/0 to 20151February 31February, and the annual taxable income is less than 60,000 yuan (inclusive).

Two. The term "small and low-profit enterprises" as mentioned in this Notice refers to small and low-profit enterprises that comply with the Enterprise Income Tax Law of People's Republic of China (PRC) and its implementing regulations and relevant tax policies.

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