The current tax law stipulates that enterprise income tax shall be taxed at a proportional rate, and the statutory tax rate is 25%, and there is no threshold. The State Council recently issued "Several Opinions on Further Promoting the Development of Small and Medium-sized Enterprises", and put forward 29 specific opinions on the development of small and medium-sized enterprises. Among them, in terms of taxation, the taxable income from 20 15 1 to 20 17 1 year is less than 200,000 yuan. From 20 15, 10, 1, 20 17, 12, 3 1, the annual taxable income of small and meager profit enterprises is reduced by 50%.

Enterprise income tax is a tax levied on the production and operation income and other income of domestic-funded enterprises and business units in China. The scope of taxpayers is greater than enterprise income tax. Corporate income tax payers are all domestic-funded enterprises or other organizations that implement independent economic accounting in People's Republic of China (PRC), including the following six categories:

(1) state-owned enterprises;

(2) Collective enterprises;

(3) private enterprises;

(4) Joint ventures;

(5) Joint-stock enterprises;

(six) other organizations with production and operation income and other income.

The object of enterprise income tax is the income obtained by taxpayers. Including sales of goods, provision of services, transfer of property, dividends, interest, rent, royalties, donations and other income.