企业所得税税率为对叽的比例税率。但为了照顾一些利润较低或规模较小企业的实际情况，鼓励这类企业克服困难，积累资金，加快发展，按我国现行税法规定设置了两个过渡性照顾税率，即纳税人的年应纳税所得额在3万元以下（含3万元）的，可减按18％税率征税；年应纳税所得额在3万 The corporate income tax rate is the proportional tax rate on j. However, in order to take care of the actual conditions of some enterprises with lower profits or smaller ones and encourage such enterprises to overcome difficulties, accumulate funds and speed up their development, two transitional care rates are set according to the current tax laws of our country, namely, taxpayers’ annual tax liability If the amount of income is less than 30,000 yuan (including 30,000 yuan), tax may be levied at a reduced rate of 18%; the annual taxable income is 30,000 yuan