| Announcement of the State Taxation Administration on Issues Concerning the Implementation of the Inclusive Income Tax Deduction and Exemption Policies for Small Low-Profit Enterprises | | 国家税务总局关于实施小型微利企业普惠性所得税减免政策有关问题的公告 |
| (Announcement No. 2 [2019] of the State Taxation Administration) | | （国家税务总局公告2019年第2号） |
| In accordance with the Enterprise Income Tax Law of the People's Republic of China and the Regulation on the Implementation thereof, the Notice by the Ministry of Finance and State Taxation Administration of Implementing the Inclusive Tax Deduction and Exemption Policies for Micro and Small Enterprises(No. 13 [2019], Ministry of Finance, hereinafter referred to as the “Notice”) and other provisions, the issues concerning the inclusive income tax deduction and exemption policies for small low-profit enterprises are hereby announced as follows: | | 根据《中华人民共和国企业所得税法》及其实施条例、《财政部 税务总局关于实施小微企业普惠性税收减免政策的通知》（财税〔2019〕13号，以下简称《通知》）等规定，现就小型微利企业普惠性所得税减免政策有关问题公告如下： |
| I. During the period from January 1, 2019, to December 31, 2021, the annual taxable income of a small low-profit enterprise that is not more than 1 million yuan shall be included in its taxable income at the reduced rate of 25%, with the applicable enterprise income tax rate of 20%; and the annual taxable income that is not less than 1 million yuan nor more than 3 million yuan shall be included in its taxable income at the reduced rate of 50%, with the applicable enterprise income tax rate of 20%. | | 一、自2019年1月1日至2021年12月31日，对小型微利企业年应纳税所得额不超过100万元的部分，减按25%计入应纳税所得额，按20%的税率缴纳企业所得税；对年应纳税所得额超过100万元但不超过300万元的部分，减按50%计入应纳税所得额，按20%的税率缴纳企业所得税。 |
| A small low-profit enterprise, whether paying enterprise income tax on an actual basis or on a deemed basis, may enjoy the aforesaid preferential policies. | | 小型微利企业无论按查账征收方式或核定征收方式缴纳企业所得税，均可享受上述优惠政策。 |
II. For the purpose of this Announcement, a “small low-profit enterprise” means an enterprise that engages in any industry not restricted or prohibited by the state and concurrently meets three conditions, that is, its annual taxable amount is not more than 3 million yuan, the number of its employees is not more than 300, and its total assets do not exceed 50 million yuan.
．．．．．． | | 二、本公告所称小型微利企业是指从事国家非限制和禁止行业，且同时符合年度应纳税所得额不超过300万元、从业人数不超过300人、资产总额不超过5000万元等三个条件的企业。
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