Legal analysis: the calculation method of tax preferential policies for small and micro enterprises in 2022: the taxable income is the profit multiplied by 25% and then multiplied by 40%, which is the income tax you should pay after reduction or exemption. 1 October 20 17,1to February 20 19, 12, 3 1, and the upper limit of the annual taxable income of small and low-profit enterprises is raised from 300,000 yuan to 500,000 yuan. Taxpayers of enterprise income tax are divided into two categories, resident enterprises and non-resident enterprises. Among them, resident enterprises refer to enterprises established in China according to law, or enterprises established in accordance with the laws of foreign countries (regions) but with actual management institutions in China. A non-resident enterprise refers to an enterprise established in accordance with the laws of a foreign country (region), whose actual management organization is outside China, but has an organization or place in China, or has no organization or place in China, but has income from China. The tax rate is 20% unless the resident enterprises have no institutions or places in China but have income from China, and the basic tax rate for other general resident enterprises and non-resident enterprises is 25%. Taxable income of enterprise income tax = total income-non-taxable income-tax-exempt income-deductible items-losses allowed to be made up in previous years. Taxable amount = taxable income x applicable tax rate-tax relief-tax credit.
Legal basis: Provisional Regulations of People's Republic of China (PRC) Municipality on the Administration of Tax Collection.
Article 6 A taxpayer engaged in production and business operation, carrying out independent economic accounting and approved by the administrative department for industry and commerce shall apply to the local tax authorities for tax registration within 30 days from the date of obtaining the business license. Other units and individuals with tax obligations, except those that do not need to go through tax registration according to the provisions of the tax authorities, shall go through tax registration with the local tax authorities within 30 days from the date when they become legal taxpayers according to the provisions of tax laws and regulations.
Article 8 When applying for tax registration, taxpayers shall submit the application registration report and relevant approval documents, and provide relevant certificates at the same time. The competent tax authorities shall, after examining the reports, documents and certificates listed in the preceding paragraph, register them and issue them with tax registration certificates. The tax registration certificate is for taxpayers' use only and may not be lent or transferred. The contents of tax registration include: the taxpayer's name, address, ownership form, affiliation, mode of operation, business scope and other related matters.