The preferential policies for corporate income tax in 2022 mainly include:

For enterprises, 25% is the most basic tax rate; the taxable income of small and low-profit enterprises is If the amount is less than one million, it is first multiplied by 25% and then the corresponding tax rate, and if it is more than one million but less than three million, it is the taxable income part.

The specific calculation method is: first multiply by 50%, and then multiply by the corresponding tax rate. From January 1, 2021 to December 31, 2022, the annual taxable income of small and low-profit enterprises does not exceed 1 million yuan, based on the current preferential policies, the tax will be reduced by half, that is, for small and low-profit enterprises with annual taxable income of less than 1 million yuan, the tax rate will be reduced by half. For the part, the actual tax rate is 2.5%, and the quick calculation deduction for the part between 1 million yuan and 3 million yuan will be 2.5% before January 1, 2023. Within the specified period, for the taxable income of small and low-profit enterprises not exceeding one million, the calculation method is to multiply by 25% and then multiply by the tax rate of 20%, while the taxable income exceeding one million but not The specific calculation method for the taxable income exceeding 3 million is to multiply by 50% and then multiply by the tax rate of 120%.

For key supported high-tech enterprises or recognized technologically advanced service enterprises, they need to be multiplied by 15% before multiplying by the corresponding tax rate