The conditions of enterprise income tax relief in Shenzhen can be understood by consulting the new comprehensive tax and fee support policy guidelines in 2022. The preferential items of corporate income tax in the Guidelines include the corporate income tax reduction and exemption policies for small and low-profit enterprises and the corporate income tax reduction and exemption policies for third-party enterprises engaged in pollution prevention and control.

Among them, the enterprise income tax relief policy for small-scale low-profit enterprises means that the annual taxable income of small-scale low-profit enterprises does not exceed 6,543.8+0,000 yuan, which is included in the taxable income at a reduced rate of 654.38+02.5%, and the enterprise income tax is paid at a reduced rate of 20%; For the part where the annual taxable income of small and low-profit enterprises exceeds 6,543,800 yuan but does not exceed 3 million yuan, it will be included in the taxable income at a reduced rate of 25%, and the enterprise income tax will be paid at a reduced rate of 20%.

The policy of reducing or exempting enterprise income tax for third-party enterprises engaged in pollution prevention and control refers to reducing enterprise income tax by 15% for qualified third-party enterprises engaged in pollution prevention and control within a specified period.