The general tax rate is 25%. In line with the preferential policies of small and low-profit enterprises:

Eligible small-scale low-profit enterprises refer to enterprises engaged in industries that are not restricted or prohibited by the state and meet the following conditions:

(a) industrial enterprises, the annual taxable income does not exceed 300 thousand yuan, the number of employees does not exceed 100, and the total assets do not exceed 30 million yuan;

(2) For other enterprises, the annual taxable income does not exceed 300,000 yuan, the number of employees does not exceed 80, and the total assets do not exceed100,000 yuan.

The main change between Guo [20 10]No. 185 and Guo [2008] No.25 1 is the first article of the two documents. The reason for the change is that the annual taxable income stipulated in Caishui [2009] 133 is less than 30,000 yuan (inclusive).

According to Article 1 of [20 10]No. 185, the annual taxable income in the previous tax year was less than 30,000 yuan (including 30,000 yuan), and at the same time, it met the standards of assets and employees stipulated in Article 92 of the Regulations for the Implementation of the Enterprise Income Tax Law, and paid income tax in advance according to the actual profits in the 20 10 tax year. "Income tax exemption" shall be temporarily filled in by the product of "total profit" in annex 1 line 4 and 15% in line 7 of declare in advance's Notice of State Taxation Administration of The People's Republic of China on Printing and Distributing the Monthly (Quarterly) Advance Tax Return of Enterprise Income Tax in People's Republic of China (PRC) (No.44 of Guoshuihan [2008]). Since the tax rate for calculating the income tax payable is 25%, this provision has realized that the income of small and meager profit enterprises with an annual taxable income of less than 30,000 yuan (including 30,000 yuan) is included in the taxable income at a reduced rate of 50%. Then, how can a small and meager profit enterprise whose taxable income in the last tax year was higher than 30,000 yuan but not more than 300,000 yuan declare the advance income tax? In my opinion, this kind of enterprises should still be treated according to the requirements of Document No.25/KLOC-0 [2008] of the State Administration of Taxation, that is, if the enterprise pays income tax in advance according to the actual profits of the current year, the product of "total profits" in line 4 and 5% in line 7 will be temporarily filled in when filling in the "People's Republic of China (PRC) Enterprise Income Tax (Class A) Monthly (Quarterly) Tax Return" this year. That is to say, for small and meager profit enterprises whose assets and employees meet the requirements of the tax law in 2009, the income tax paid in advance in 20 10 should be treated in two categories: if the taxable income in 2009 is less than 30,000 yuan (including 30,000 yuan), it should be reported according to the requirements in the document of Guoshuihan [20 10] 185; If the taxable income in 2009 exceeds 30,000 yuan but does not exceed 300,000 yuan, it should still be filled in according to the requirements of Document No.3 in 2009. Guo shui fa [2008] No.251.

In other aspects, including the calculation standards of "number of employees" and "total assets" of small-scale low-profit enterprises, the provisions of the two documents are basically the same, such as the relevant certification materials to be provided to the competent tax authorities in advance of enterprise income tax and the handling after verification by the competent tax authorities, and whether the enterprise meets the conditions of small-scale low-profit enterprises after the end of the tax year is verified by the competent tax authorities.

At the same time, it should be noted that Caishui [2009] 133 is only applicable to the period from 2065438 1 October 20 10 to February 20 10/2065438. Therefore, under the premise that the income tax policy of small and low-profit enterprises in the future is not clear,

Guoshuihan [20 10]No. 185

State Taxation Bureau and Local Taxation Bureau of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning:

In order to implement the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Enterprise Income Tax Policy for Small and Low-profit Enterprises (Caishui [2009] 133No.) and ensure the smooth development of income tax prepayment for small and low-profit enterprises that enjoy preferential treatment, we hereby notify the income tax prepayment for small and low-profit enterprises in 20 10 as follows:

1. When the taxable income in the previous tax year was less than 30,000 yuan (including 30,000 yuan), and the assets and the number of employees met the requirements of Article 92 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC), the income tax was paid in advance in the tax year of 20 10 (hereinafter referred to as qualified small-scale low-profit enterprises), Notice of State Taxation Administration of The People's Republic of China on Printing and Distributing the Monthly (Quarterly) Prepaid Tax Return of Enterprise Income Tax in People's Republic of China (PRC) (No.44 [2008] of the State Administration of Taxation), annex 1 line 4, the product of "total profit" and line 7 15% is temporarily filled as "income tax exemption".

Second, the calculation standard of "number of employees" and "total assets" of qualified small-scale low-profit enterprises shall be implemented in accordance with Article 2 of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Income Tax Prepayment of Small-scale Low-profit Enterprises (Guoshuihan [2008] No.2565438 +0).

3. Eligible small-scale low-profit enterprises shall provide relevant certification materials that meet the requirements of small-scale low-profit enterprises in the previous tax year when paying enterprise income tax in advance in the tax year of 20 10. After verifying the relevant certification materials provided by the enterprise, the competent tax authorities determine that the enterprise did not meet the prescribed conditions in the last tax year, and shall not fill in the tax return in accordance with the provisions of Article 1 of this Notice.

Four, after the end of the 20 10 tax year, the competent tax authorities shall verify whether the enterprise's 20 10 tax year meets the conditions of the above-mentioned small-scale low-profit enterprises. If the income tax is reduced or exempted in advance according to the provisions of Article 1 of this notice, it shall be paid back in accordance with the provisions when the annual final settlement is made.

20 10 May 6th

The Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Relevant Issues Concerning Preferential Income Tax Policies for Small and Low-profit Enterprises (Caishui [201]117) is valid in full. Date of writing: 20 1 1-29.

The finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government, cities under separate state planning, State Taxation Bureau, Local Taxation Bureau, and Finance Bureau of Xinjiang Production and Construction Corps: With the approval of the State Council, the income tax policies of small and meager profit enterprises are hereby notified as follows:1.1October 20 12 to February 20 1 day. Two. The term "small and low-profit enterprises" as mentioned in this Notice refers to small and low-profit enterprises that comply with the Enterprise Income Tax Law of People's Republic of China (PRC) and its implementing regulations and relevant tax policies. Please follow it. Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China 20 1 1 year 1 1 month 29th.