1, from 202 1, 1, to 1, 2030, 15% to collect enterprise income tax on encouraged industrial enterprises located in the western region;

2. The term "encouraged industrial enterprises" as mentioned in this article refers to enterprises whose main business is the industrial projects specified in the Catalogue of Encouraged Industries in the Western Region, and whose main business income accounts for more than 60% of the total income of the enterprise.

Preferential policies for enterprise income tax are as follows:

1, high-tech enterprises in high-tech industrial development zones approved by the State Council are subject to income tax at a reduced rate of 15%; Newly established high-tech enterprises shall be exempted from income tax for two years from the year of production;

2. Enterprises in high-tech industrial development zones approved by the State Council, which are recognized as high-tech enterprises by relevant departments, may be subject to income tax at a reduced rate of 15%;

3. Newly established high-tech enterprises in the high-tech industrial development zone approved by the State Council shall be exempted from income tax for two years from the production year.

To sum up, the taxable amount of enterprise income tax = taxable income in the current period x applicable tax rate. Taxable income = total income-deductible item amount.

Legal basis:

Article 6 of the Interim Regulations of People's Republic of China (PRC) Municipality on the Administration of Tax Collection.

Taxpayers engaged in production and operation, carrying out independent economic accounting and approved by the administrative department for industry and commerce shall apply to the local tax authorities for tax registration within 30 days from the date of obtaining the business license. Other units and individuals with tax obligations, except those that do not need to go through tax registration according to the provisions of the tax authorities, shall go through tax registration with the local tax authorities within 30 days from the date when they become legal taxpayers according to the provisions of tax laws and regulations.

Article 8

When a taxpayer applies for tax registration, it shall submit the application registration report and relevant approval documents, and provide relevant certificates at the same time. The competent tax authorities shall, after examining the reports, documents and certificates listed in the preceding paragraph, register them and issue them with tax registration certificates. The tax registration certificate is for taxpayers' use only and may not be lent or transferred. The contents of tax registration include: the taxpayer's name, address, ownership form, affiliation, mode of operation, business scope and other related matters.