Legal analysis: promote the reform of tax facilitation, and uniformly implement quarterly advance corporate income tax for small and meager profit enterprises. Small and low-profit enterprises can enjoy preferential policies when paying income tax in advance and settling accounts. When you enjoy the policy, you don't need to put it on record. You can enjoy it by filling in the relevant columns of the enterprise income tax return.

For small-scale low-profit enterprises declared by the electronic tax bureau, taxpayers only need to fill in basic information such as the number of employees and total assets, and the tax authorities will provide taxpayers with intelligent services of automatic identification, automatic calculation and automatic declaration, further reducing the taxpayer's reporting burden.

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.

Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.

Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with 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, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.

Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.

Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.