1. Small-scale taxpayers with sales of less than RMB 5 million for 12 consecutive calendar months have the latest preferential income tax policies for small and low-profit enterprises. If the taxable income is within RMB 1 million, the income tax rate is: 5%. If the taxable income is between 1 million and 3 million, the tax burden is 10%. As a small-scale taxpayer, its taxable income generally does not exceed 1 million. There are two calculation methods for its corporate income tax.

2. The first is approved collection. This is mainly for situations where the accounts are incomplete and irregular and cannot truly reflect costs, expenses and income. The tax authorities calculate the taxable income based on their operating conditions and taxable income rate before calculating and collecting income tax. For example, a small-scale taxpayer's income in 2018 was 2 million yuan, and the approved income tax taxable income rate was 15%. Then the taxpayer’s taxable income in 2018 is: 2 million * 15% = 300,000 yuan. According to the current preferential income tax policy for small and micro enterprises, the income tax burden is 5%. The corporate income tax payable by this enterprise in 2018 is: 300,000 * 5% = 15,000 yuan.

3. The second type is audit collection. Most small-scale taxpayers collect corporate income tax through accounting audits. As an enterprise, it is a basic requirement to have corresponding financial personnel and sound accounts. When auditing and levying corporate income tax, the taxable income shall be calculated from the balance after deducting costs, expenses, taxes and losses from the total income in each tax year. For example, if a company has a balance of 1.2 million yuan after deducting these expenses and taxes in 2018, then the corporate income tax to be paid should be calculated as follows: 100*5%+20*10%=5+2=70,000 yuan.