According to the relevant laws of our country, under normal circumstances, the preferential policies for enterprise income tax of 202 1 mainly include: 1, and 25% is the most basic tax rate for enterprises; 2. If the taxable income of small-scale low-profit enterprises is less than1000000, multiply it by 25% and then multiply it by the corresponding tax rate, and the taxable income is more than1000000 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-scale Low-profit Enterprises stipulates that from 20 1 910 to 2021February 31February, the annual taxable income of small-scale low-profit enterprises shall not exceed110,000 yuan. If the annual taxable income exceeds 6,543,800 yuan but does not exceed 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%.