小型微利企业所得税热点问答（一，二）

Core Viewpoint - The article discusses the tax policies and conditions for small and micro-profit enterprises in China, emphasizing the criteria for qualification and the benefits of tax reductions available until December 31, 2027 [3][4]. Group 1: Definition and Conditions - Small micro-profit enterprises are defined as those with an annual taxable income not exceeding 3 million yuan, total assets not exceeding 50 million yuan, and a workforce of no more than 30 employees [2]. - The criteria for qualification include not being in restricted or prohibited industries [2]. Group 2: Tax Reduction Policies - According to the announcement by the Ministry of Finance and the State Taxation Administration, small micro-profit enterprises can enjoy a 25% reduction in corporate income tax [3]. - The tax reduction policy is applicable regardless of the method of tax collection, whether it is based on accounting or fixed assessment [3]. Group 3: Application Process - Enterprises can enjoy the tax reduction by self-assessing, declaring, and retaining relevant documentation for verification [4]. - Required documentation includes proof that the business is not in a restricted industry, calculations of the number of employees, and total assets [4][5]. Group 4: Average Calculation - The number of employees and total assets should be calculated based on the quarterly average for the year [6]. - The formula for calculating the quarterly average is provided, ensuring accurate reporting for tax purposes [6]. Group 5: Prepayment and Year-End Settlement - Enterprises can enjoy the small micro-profit tax benefits during prepayment of corporate income tax if they meet the criteria at that time [7]. - If an enterprise qualifies for the tax reduction during prepayment but does not meet the criteria during year-end settlement, they must pay the tax difference [9]. Group 6: Changes in Tax Reporting - The annual tax declaration form for small micro-profit enterprises has been optimized, with specific changes noted for compliance [13]. - Small micro-profit enterprises are required to file quarterly prepayments and annual settlements [14]. Group 7: Branch Offices and Tax Calculation - Enterprises with non-legal person branch offices must aggregate the number of employees, total assets, and taxable income from all branches to determine eligibility for small micro-profit status [16]. - The tax obligations for branches are clarified under the relevant tax regulations [17]. Group 8: Choosing Between Tax Benefits - High-tech enterprises that also qualify as small micro-profit enterprises can choose the more favorable tax rate but cannot combine the benefits [20][22]. - The article advises on how to navigate the selection of tax benefits based on the enterprise's situation [22]. Group 9: Compliance Risks - Enterprises should ensure accurate reporting of the number of employees, total assets, and taxable income to avoid compliance issues [23]. - The importance of accurate calculations and declarations is emphasized to maintain eligibility for tax benefits [23].