1, small and low-profit enterprises can not enjoy the discount;

2. Non-taxable income and tax-free income can be enjoyed.

Second, there are two views on other offers:

1, positive view: Article 16 of Guo Shui Fa [2000] No.38 stipulates: "Taxpayers who implement the approved collection method shall not enjoy the preferential policies of enterprise income tax". Article 17 of Guo Shui Fa [2008] No.30 abolished this provision. From this point of view, enterprises that implement the approved collection method can enjoy various preferential policies of enterprise income tax.

2. Counterparty's point of view: Generally, taxpayers who have been approved to collect taxes are not standardized in accounting and cannot accurately measure their income, costs and expenses. How can an enterprise that can't accurately calculate its income and costs determine the preferential amount it should enjoy? Therefore, speaking from the legislative spirit, it is impossible to enjoy the preferential policies of enterprise income tax.

Extended data:

Key points of pre-tax deduction in accounting adjustment business:

(1) Filing system: in the case of changes in accounting policies, changes in accounting estimates and corrections of major accounting errors, the nature, contents and reasons of the changes or corrections shall be reported to the competent tax authorities for filing before the income tax in the changed year is settled.

From the current policy direction of reducing the taxpayer's work flow, we should try our best to reduce filing and adopt a system of increasing the reputation of enterprises.

(2) Rationality: Changes in accounting policies and accounting estimates of an enterprise shall have a reasonable commercial purpose, and the main purpose is not to reduce, exempt or delay the payment of taxes. The tax authorities have the right to make reasonable adjustments if there is evidence that enterprises abuse accounting policies or accounting estimates to reduce, exempt or delay the payment of taxes.

Tax authorities are both policy makers and policy executors. The so-called "rationality" has a large operating space for tax authorities, but it is more difficult for taxpayers to grasp. For example, the depreciation period of fixed assets, enterprises tend to lengthen the depreciation period when they are just established, in order to reduce the current costs and expenses, otherwise the tax revenue of that year may not make up for the losses.

Baidu Encyclopedia-Enterprise Income Tax