for non-production enterprises, the annual taxable income shall not exceed RMB300,000, the number of employees shall not exceed 80, and the total amount of assets shall not exceed RMB 10 million.

• 与现行的内资企业年应纳税所得额3万元以下的减按18%25的税率徵税、3万元至10万元的减按27%25的税率徵税政策相比，优惠范围扩大，优惠力度有较大幅度提高。