明年起实施的企业所得税法规定,符合条件的小型微利企业,减按20%的税率征收企业所得税。国家需要重点扶持的高新技术企业,减按15%的税率征收企业所得税。企业所得税法实施条例规定了小型微利企业和高新技术企业的判定标准。实施条例规定可享税收优惠的小型微利企业包括:一、工业企业,年度应 The Law on Enterprise Income Tax, which will be implemented from next year, stipulates that eligible small profit-making enterprises shall be levied an enterprise income tax at a rate of 20%. High-tech enterprises in key state support need to pay enterprise income tax at a reduced rate of 15%. The Implementation Regulation of the EIT Law stipulates the criteria for judging small, low-profit enterprises and high-tech enterprises. The implementation of the provisions of the Ordinance can enjoy tax incentives small meager profits include: First, industrial enterprises, the annual should