In order to further support the development of small and micro enterprises, the state continues to increase tax incentives for small and micro enterprises, and once again preferential corporate income tax. Today, we will analyze this preferential tax policy.

According to the regulations: the annual taxable income of small micro-profit enterprises shall not exceed100Reduce the amount of ten thousand yuan12.5%If the amount of taxable income is included, it shall be20%Tax rate of enterprise income tax. The annual taxable income of small, low-profit enterprises exceeds100Ten thousand yuan but not more300Reduce the amount of ten thousand yuan25%If the amount of taxable income is included, it shall be20%Tax rate of enterprise income tax.

For example:AThe company is a small and micro enterprise,22The annual profit is250Wan, regardless of tax adjustments, thatAHow much does the company have to pay in corporate income tax?

Analysis:ACorporate income tax shall be calculated in two sections100The corporate income tax of ten thousand profits is:100*12.5%*20%=2.5Ten thousand. For exceeding100Ten thousand yuan but not more300Part of the enterprise income tax of ten thousand yuan is:150*25%*20%=7.5Ten thousand. SoAThe total corporate income tax payable by the company is:2.5+7.5=10Ten thousand.

Policy basis:

Announcement of the State Administration of Taxation2021Annual regulation8A surname

Ministry of Finance Announcement of the State Administration of Taxation2022Annual regulation13A surname

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