Be careful that the enterprise income of low-profit enterprises does not exceed1100,000 yuan, which is reduced by 25% and taxed at the rate of 20%, and the part from1100,000 to 3,000,000 yuan is reduced by 50% and taxed at the rate of 20%.

Legal objectivity:

Article 2 of the Notice on Implementing the Inclusive Tax Relief Policy for Small and Micro Enterprises

For the part of small-scale low-profit enterprises whose annual taxable income does not exceed1000,000 yuan, it will be included in the taxable income at a reduced rate of 25%, and the enterprise income tax will 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%.