Small-scale taxpayers can be divided into small and micro enterprises and non-small and micro enterprises.

Annual sales are not more than 5 million.

Based on the following documents:

Caishui No.2019 13:

2. The portion of the annual taxable income of small-scale low-profit enterprises that does not exceed1million yuan shall be included in the taxable income at a reduced rate of 25%, and the enterprise income tax shall be paid at the rate of 20%; For the part of the annual taxable income exceeding1000000 yuan but not exceeding 3 million yuan, it will be included in the taxable income at a reduced rate of 50%, and the enterprise income tax will be paid at the tax rate of 20%.

The above-mentioned small and low-profit enterprises refer to enterprises engaged in industries that are not restricted or prohibited by the state, and at the same time meet three conditions: the annual taxable income does not exceed 3 million yuan, the number of employees does not exceed 300, and the total assets do not exceed 50 million yuan.