1. From January 1, 2018 to December 31, 2020, eligible small and low-profit enterprises, regardless of whether they adopt the audit collection method or the verification collection method, their annual taxable income is less than 100 Policies for calculating and paying corporate income tax at a tax rate of 20%. For qualified small and low-profit enterprises, when prepayment and annual settlement of corporate income tax, By filling in the relevant content of the tax return, you can enjoy the 50% tax reduction policy. 3. Qualified small and low-profit enterprises shall uniformly prepay corporate income tax on a quarterly basis. 4. When an enterprise pays corporate income tax in advance, it enjoys a 50% tax reduction policy in accordance with regulations: 5. An enterprise enjoys a 50% tax reduction policy when making prepayment, but if it does not meet the conditions of a small and low-profit enterprise during the annual final settlement, it shall make up for the tax in accordance with the regulations. Pay taxes. 6. In accordance with the provisions of this announcement, small and low-profit enterprises shall enjoy the prepayment of corporate income tax in the first quarter of 2018 when they do not enjoy the 50% tax reduction policy, and shall be deducted from the corporate income tax payable in subsequent quarters.