(a) industrial enterprises, the annual taxable income exceeds 300,000 yuan, the number of employees exceeds 100, and the total assets exceed 30 million yuan;
(2) Other enterprises have an annual taxable income of over 300,000 yuan, more than 80 employees and total assets of over 6,543,800 yuan.
Small and low-profit enterprises (10%)
(a) industrial enterprises, the annual taxable income does not exceed 300 thousand yuan, the number of employees does not exceed 100, and the total assets do not exceed 30 million yuan;
(2) For other enterprises, the annual taxable income does not exceed 300,000 yuan, the number of employees does not exceed 80, and the total assets do not exceed100,000 yuan.
Legal basis: Article 54 of People's Republic of China (PRC) Enterprise Income Tax Law stipulates that enterprise income tax shall be paid in advance on a monthly or quarterly basis. An enterprise shall, within 15 days after the end of the month or quarter, submit a tax return for prepaying enterprise income tax to the tax authorities and pay taxes in advance. The enterprise shall, within five months after the end of the year, submit the annual enterprise income tax return to the tax authorities for final settlement and settlement of the tax refund. When an enterprise submits an enterprise income tax return, it shall attach financial and accounting reports and other relevant materials in accordance with the regulations.