Port communicationStandards for tax incentives for small and low-profit enterprises，Maybe it’s relevant to you. According to the corporate income tax “prepayment in monthly or quarterly” collection and management regulations，The second quarter corporate income tax prepayment period has now entered。
According to the Ministry of Finance、The Notice of the State Administration of Taxation on Expanding the Scope of Preferential Income Tax Policies for Small and Low-profit Enterprises" (Caishui [2025] No. 43) and the "Announcement of the State Administration of Taxation on Implementing and Implementing Collection and Administration Issues Regarding Expanding the Scope of Preferential Income Tax Policies for Small and Low-profit Enterprises" (State Administration of Taxation Announcement No. 23, 2025) stipulate that from January 1, 2025 to December 31, 2025，Increase the annual taxable income limit for small and low-profit enterprises from 300,000 yuan in 2025 to 500,000 yuan，For small and low-profit enterprises whose annual taxable income is less than 500,000 yuan (inclusive)，The income is included in the taxable income at a reduced rate of 50%，Pay corporate income tax at a rate of 20% (hereinafter referred to as the half tax reduction policy)。
For many taxpayers，Will face new reporting situations due to the implementation of this new tax reduction policy。
Who the policy applies to：Engaged in industries that are not restricted or prohibited by the state and whose annual taxable income does not exceed 500,000 yuan，The number of employees shall not exceed 100，Industrial enterprises with total assets not exceeding 30 million yuan；The number of employees shall not exceed 80，Other enterprises with total assets not exceeding 10 million yuan，Regardless of whether the collection method is audited or approved,，All can enjoy the 50% tax reduction policy for small and low-profit enterprises mentioned above.。
Qualified small and low-profit enterprises，Unified implementation of quarterly prepayment of corporate income tax。"Report instead of filing" filing：When making quarterly advance tax payments，Qualified small and low-profit enterprises，By checking "Yes" to the "Are you a small low-profit business" option on your tax return?，Complete the filing，You can enjoy the half tax reduction policy，No prior review and approval by tax authorities is required，There is no need to submit other information for special filing.。
Various prepayment scenarios：Quarterly prepayment can be based on the previous tax year for eligible enterprises.、Enterprises that do not meet the conditions of small and low-profit enterprises and enterprises newly established this year will be treated in three types。Shenzhen Wanshihui Financial Management (
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