12366热点丨小型微利企业，企业所得税预缴期限是如何规定的？

Core Viewpoint - The article discusses recent updates on tax policies for small and micro enterprises in China, particularly focusing on the prepayment of corporate income tax and the benefits related to R&D expense deductions. Group 1: Corporate Income Tax Prepayment - Small and micro enterprises are required to prepay corporate income tax on a quarterly basis, as per the announcement by the State Taxation Administration [4] - Enterprises that were previously paying monthly can switch to quarterly prepayment if they meet the criteria for small and micro enterprises during the prepayment periods in April, July, and October [4] - The new regulations took effect on January 1, 2023, and the previous announcement regarding small and micro enterprises' tax policies has been abolished [4][8] Group 2: R&D Expense Deductions - Enterprises can enjoy R&D expense deductions during their prepayment submissions in July and October if they accurately account for their R&D expenses [7] - The policy allows enterprises to choose to apply for the R&D expense deduction based on their actual R&D expenditures, either during the mid-year or at the annual settlement [10] - The announcement regarding the optimization of R&D expense deductions also took effect on January 1, 2023 [10][8] Group 3: Tax Settlement Procedures - Enterprises must submit their annual corporate income tax returns within five months after the end of the tax year to reconcile any overpayments or underpayments [12] - If an enterprise has prepaid more tax than what is due, it should apply for a tax refund, which the tax authority is required to process promptly [12]