Preferential income tax policies for small and micro enterprises in 2022

In 2022, the preferential income tax policies for small and micro enterprises are as follows:

1. Small and micro enterprises with monthly sales of less than 65438+ 10,000 yuan shall pay taxes on a quarterly basis, and small and micro enterprises with quarterly sales of less than 300,000 yuan may be exempted from value-added tax.

2. The annual taxable income of small and micro enterprises is less than 6,543.8+0,000 yuan, which is included in the taxable income at a reduced rate of 25%, and then corporate income tax is paid at a rate of 20%. The taxable income of 6.5438+0 million yuan to 3 million yuan is reduced by 50%.