1. The portion of the annual taxable income of small and low-profit enterprises that does not exceed 1 10,000 yuan shall be included in the taxable income at the reduced tax rate of 25%, and the enterprise income tax shall be paid at the tax rate of 20%; For the part whose annual taxable income exceeds 6,543,800 yuan but does not exceed 3 million yuan, it shall be included in the taxable income at a reduced rate of 50%, and enterprise income tax shall be paid at a reduced rate of 20%.
2. The above-mentioned small-scale low-profit enterprises refer 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 people and total assets not exceeding 50 million yuan.
Legal basis: Article 2 of the Notice on Implementing the Inclusive Tax Relief Policy for Small and Micro Enterprises.
For the part of the annual taxable income of small and low-profit enterprises that does not exceed 6.5438+0 million yuan, it will be included in the taxable income at a reduced rate of 25%, and the enterprise income tax will be paid at a reduced rate of 20%; 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%.
The above-mentioned small-scale low-profit enterprises refer 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.
The number of employees includes the number of employees who have established labor relations with enterprises in Yanzhou and the number of labor dispatch workers accepted by enterprises. The number of employees and total assets are determined according to the annual quarterly average. The specific calculation formula is as follows:
Quarterly average = (beginning of season+end of season) divided by 2.
Annual quarterly average = sum of annual quarterly average divided by 4.
If business activities are started or terminated in the middle of the year, the above-mentioned relevant indicators shall be determined with its actual business period as a tax year.