热点“京”选 | 事关小微企业、高新技术企业等企业所得税热点问题汇总！

Core Viewpoint - The article discusses various tax policies and regulations related to corporate income tax, particularly focusing on the treatment of cultural relics, inventory losses in retail businesses, and the criteria for recognizing high-tech enterprises' income [3][4][6]. Tax Treatment of Cultural Relics and Artworks - Cultural relics and artworks purchased by enterprises for collection, display, and value preservation are treated as investment assets for tax purposes. Depreciation and amortization expenses for these assets cannot be deducted before tax during the holding period [3][4]. Inventory Losses in Retail Businesses - Retail enterprises can declare inventory losses due to normal factors such as theft, spoilage, expiration, damage, and customer returns as normal losses. These losses are allowed to be categorized and summarized according to accounting subjects for record-keeping [4][5]. Criteria for High-Tech Enterprises - The total income for high-tech enterprise recognition is defined as the total revenue minus non-taxable income, with sales revenue being the sum of main business income and other business income. High-tech product (service) income includes revenue from products and services obtained through research and technological innovation [6][7].