1. People's Republic of China (PRC), State Taxation Administration of The People's Republic of China and official website.
2. You can also pay attention to subscribing to official website, State Taxation Administration of The People's Republic of China or WeChat official accounts and local tax websites, and update them in time. Relying on the WeChat platform, State Taxation Administration of The People's Republic of China opened the official account of "People's Republic of China (PRC) State Taxation Administration of The People's Republic of China" WeChat, opened information access channels to taxpayers, provided policy consulting services and responded to taxpayers' demands.
3. You can also call the national tax service hotline 12366 for consultation.
tax policy
According to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Implementing the Inclusive Tax Reduction and Exemption Policy for Small and Micro Enterprises (Caishui No.2019 13), the annual taxable income of small and low-profit enterprises is calculated at a reduced rate of 25%, and corporate income tax is paid at a reduced rate of 20%.
For the part with annual taxable income exceeding 6,543,800 yuan but not exceeding 3 million yuan, the tax rate is reduced by 50% and the personal income is paid at the tax rate of 20%.