Q：
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Who can enjoy the preferential enterprise income tax reduction policy?
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A：
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Small and low profit enterprises are those engaged in industries that are not restricted or prohibited and meet the following three conditions at the same time can enjoy the preferential policy of enterprise income tax reduction.
a. annual taxable income not exceeding 3 million yuan
b. the number of employees does not exceed 300
c. total assets less than 50 million yuan
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Q：
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What are the specific benefits of the reduction of enterprise income tax?
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A：
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From January 1, 2021 to December 31, 2022, the portion of the annual taxable income tax of small and low profit enterprises not exceeding 1 million yuan will be reduced by 12.5% of the taxable income and subject to enterprise income tax at a rate of 20%.
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Q：
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How can enterprises enjoy the preferential policy of reduced enterprise income tax?
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A：
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Enterprises can enjoy the preferential enterprise income tax policy by the way of "self-judgment, declaration of enjoyment and retention of relevant information for inspection".
Enterprises only need to fill in the relevant financial data in the columns of the enterprise income tax declaration forms accordingly.
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Q：
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What are the channels to apply for the reduction of enterprise income tax?
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A：
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It can be handled through the tax bureau hall or online tax bureau system.
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Q：
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Does the different tax levy methods have an impact on the enjoyment of preferential policies?
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A：
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The tax levy methods of small and low profit enterprises have no effect on the enjoyment of the preferential policy.
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FAQ
