关于核定征收，已明确！2025年企业必知的5个关键点

Group 1 - The article outlines five key points regarding the tax assessment method known as "核定征收" (Nuclear Assessment), which is used when taxpayers have incomplete accounting records, making it difficult to determine their tax liabilities [1] - It specifies that certain industries, such as financial enterprises and economic verification intermediaries, may be subject to this assessment method [1] - The article also discusses the conditions under which businesses can apply for this assessment, including individual businesses and small-scale companies, highlighting specific tax rate benefits [3] Group 2 - It clarifies the types of enterprises that are not applicable for nuclear assessment, including consolidated tax enterprises, listed companies, and various financial institutions [1] - The article details the eligibility criteria for individual businesses, sole proprietorships, and limited companies to apply for tax benefits under nuclear assessment, emphasizing the need for genuine business operations [3] - It mentions that the assessment method is primarily influenced by regional policies, indicating that businesses must meet local requirements to qualify for the benefits [3]