1. The new preferential income tax policy for small and low-profit enterprises is to expand the original halving of levy standard from taxpayers below 200,000 yuan to taxpayers below 300,000 yuan, and it will be implemented from this year 1 October1day. The new policy mainly benefits small and low-profit enterprises with annual accumulated profits or taxable income between 200,000 yuan and 300,000 yuan.

Second, the current tax law stipulates that from 20 14 years, enterprises that meet the prescribed conditions will enjoy preferential income tax policies for small and low-profit enterprises, which is no longer limited by the way of enterprise income tax collection. According to the provisions of this announcement, small and low-profit enterprises can enjoy preferential income tax policies for small and micro enterprises, regardless of whether they adopt audit collection or approved collection (including fixed-rate collection and fixed-rate collection), as long as they meet the requirements stipulated by small and low-profit enterprises. And small and micro enterprises do not need to file.

Third, take the meaning of the above questions as an example:

If the annual turnover is 800,000, and the cost of land removal can be controlled within 300,000, then the corporate income tax with a tax rate of 25% will be applied, and half of it will be 12.5. If your reported profit is 300,000, the tax will be 37,500 yuan, otherwise your reported profit will be 305,000 yuan.

You have to pay 76.25 thousand income tax, which is very different.