1, small and micro enterprises with an annual taxable income of less than 60,000 yuan (including 60,000 yuan), whose income is included in the taxable income at a reduced rate of 50%, and the enterprise income tax is paid at a rate of 20%;

2. Taxes are mainly related to turnover and profits, but not to registered capital. If you can't calculate the tax, you can check and approve the tax from the tax bureau, and calculate it every month according to the method approved by the tax bureau (such as using the sales income * tax rate, etc.) to declare and pay the tax.

The forms of tax incentives are as follows:

1, tax reduction: tax reduction is a measure to reduce part of the tax payable calculated by taxpayers at the tax rate stipulated in the tax law. The state stipulates tax reduction in tax laws and regulations in order to encourage and support some taxpayers. Tax reduction is carried out in accordance with the provisions of the tax law; There are two specific methods for tax reduction. One is the proportional reduction method, that is, a certain proportion is reduced according to the calculated tax payable. For example, China's tax law stipulates that foreign-invested enterprises engaged in service industries established in special economic zones with an investment of more than US$ 5 million and an operating period of 10 years or more may be exempted from enterprise income tax in the first year and taxed at half in the second to third years. The second is the tax reduction method, which means reducing the tax rate to reflect the tax reduction. For example, according to China's tax law, foreign enterprises that set up institutions and places in special economic zones and engage in business can collect enterprise income tax at a reduced rate of 15%;

2. Tax exemption: tax exemption is a measure to encourage some taxpayers or certain behaviors by not collecting the tax payable by taxpayers according to the tax law. For example, China's tax law stipulates that agricultural production units and individuals selling their own primary agricultural products can be exempted from value-added tax; Exemption is different from exemption amount. The so-called exemption amount refers to the amount exempted from taxation deducted from the taxable object. When the taxable object is less than the exemption amount, no tax will be levied; When the exemption amount is exceeded, only part of it will be taxed. Exemption is not a tax preference, it is the same for all people, and it does not form a preference for anyone, which is an element of the tax system; Tax exemption is also different from the threshold, which is the quantitative limit of taxation. If the taxable object does not reach the threshold, it will not be taxed. If it reaches and exceeds the threshold, it will be taxed in full. For example, China's current business tax regulations stipulate that if taxes are paid on time, the starting point is the monthly business from 200 yuan to 800 yuan; According to the second collection, the threshold is the daily turnover of 50 yuan. All localities can determine the starting point of the region according to local conditions. No tax is levied if it does not exceed the threshold, and if it exceeds the threshold, the full turnover will be levied, and the threshold will not be deducted from the full amount. The threshold seems to be a kind of tax preference, but in fact, it is to take care of taxpayers with less taxable income, and its purpose is to make the tax policy conform to the principle of reasonable burden, and the threshold is also an integral part of the tax system;

3. Export tax rebate: Export tax rebate refers to the measures taken by tax authorities to refund the turnover tax originally borne by export enterprises according to the provisions of the tax law. Its purpose is to encourage exports. Taxpayers who export goods for which the applicable tax rate is zero can apply for the tax refund of the goods to the tax authorities on a monthly basis with the export declaration form and other documents after going through the export formalities with the customs;

4. Advance collection and retreat: Advance collection and retreat is a measure to collect the tax payable by taxpayers according to the tax law, and then the financial department will return it in full or in part. For example, after the tax system reform in 1994, the foreign-invested enterprises were refunded the turnover tax exceeding the tax burden, that is, they were first taxed according to the unified turnover tax regulations, and then the tax burden under the new turnover tax system exceeded the tax burden under the original turnover tax system.

To sum up, small and micro enterprises should abide by national and local tax laws and regulations, pay taxes in full and on time, take legal measures to reduce the tax burden of enterprises, do a good job in tax file management, and pay attention to tax compliance to ensure the healthy, stable and sustainable development of enterprises.

Legal basis:

Article 10 of the Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China

The term "loss" as mentioned in Article 5 of the Enterprise Income Tax Law refers to the amount less than zero after deducting non-taxable income, tax-exempt income and various deductions from the total income of an enterprise in each tax year in accordance with the provisions of the Enterprise Income Tax Law and these Regulations.