图知企税｜一图了解小型微利企业所得税优惠政策

Core Viewpoint - The article discusses the new changes in the corporate income tax annual settlement and clearance process for 2024, specifically focusing on the preferential tax policies for small and micro enterprises, aimed at facilitating their compliance with tax regulations [3][4]. Summary by Sections Small and Micro Enterprises Tax Preferences - Small and micro enterprises can calculate their taxable income at a reduced rate of 25% and pay corporate income tax at a rate of 20%, with this policy extended until December 31, 2027 [4]. - To qualify as a small and micro enterprise, the following criteria must be met: annual taxable income does not exceed 3 million yuan, the number of employees does not exceed 300, and total assets do not exceed 50 million yuan [5]. Tax Reporting Changes - The annual tax reporting form A107040 has been canceled, and small and micro enterprises must report their tax exemptions in the main corporate income tax annual tax return form (A100000) [6]. - The criteria for determining the number of employees and total assets should be based on the average values over the year, calculated as the average of the beginning and end of each quarter [5]. Tax Payment and Compliance - Small and micro enterprises can enjoy tax preferences regardless of whether they are under the accounting or simplified taxation method [7]. - If an enterprise initially does not meet the criteria but later qualifies during the year, it can adjust its tax payments accordingly, and any overpaid taxes can be deducted from future payments [7]. - If an enterprise benefits from the small and micro enterprise tax policy but later finds it does not meet the criteria during the annual settlement, it must pay the owed corporate income tax [7].