注意！这些情形不得享受小微企业所得税优惠

Core Viewpoint - The article discusses the tax incentives for small and micro enterprises in China, highlighting the eligibility criteria and common violations that lead to non-compliance with the tax benefits [2][11]. Summary by Sections - Tax Incentives Overview - From January 1, 2023, to December 31, 2027, small and micro enterprises meeting specific criteria can enjoy a reduced corporate income tax rate of 20% on taxable income calculated at 25% [2]. - Eligibility Criteria - The criteria for qualifying as a small micro enterprise include: - Annual taxable income not exceeding 3 million yuan - Number of employees not exceeding 300 - Total assets not exceeding 50 million yuan [2]. - Common Violations - Several enterprises have improperly claimed tax benefits due to misunderstandings of the policy, including: - Branches without legal entity status attempting to claim benefits [3]. - Failure to correctly aggregate the total number of employees, assets, and taxable income across the main and branch offices [4]. - Engaging in "one certificate multiple enterprises" practices to circumvent regulations [5]. - Manipulating taxable income to appear below the 3 million yuan threshold through various means [7]. - Exceeding the employee limit by including temporary or contracted workers [8]. - Miscalculating total assets to stay under the 50 million yuan limit [9]. - Operating in restricted or prohibited industries as per the investment guidelines [10]. - Compliance Reminder - Enterprises are reminded to ensure compliance with the regulations to legitimately enjoy the tax incentives [11].