热点“京”选 | 事关公司注销、逾期贷款等企业所得税热点问题汇总！

Core Viewpoint - The article discusses various tax regulations and guidelines related to corporate income tax, particularly focusing on asset contributions from shareholders, overdue loan interest recognition, and tax treatment for small and micro enterprises [3][4][5][6]. Group 1: Tax Treatment of Shareholder Contributions - When a company receives assets from shareholders, if these assets are treated as capital contributions in accounting, they are not included in the company's total income, and the tax basis is determined at fair value [3]. - If the assets are treated as income, they should be included in total income at fair value for corporate income tax calculations [3]. Group 2: Overdue Loan Interest Recognition - For financial enterprises, overdue loan interest should be recognized as income on the date it is actually received or on the date it is recognized as interest income in accounting, even if not yet received [4]. Group 3: Tax Regulations for Small and Micro Enterprises - Small and micro enterprises are required to prepay corporate income tax on a quarterly basis. If a company qualifies as a small and micro enterprise during the year, it can adjust its prepayment frequency from monthly to quarterly starting from the next prepayment period [5]. Group 4: Tax Deductions and Clearances - Tax penalties cannot be deducted when calculating taxable income. If accounted for in the current period's profit and loss, they must be reported through the tax adjustment project detail form [6]. Group 5: Policy References - The article references several key tax regulations, including the announcement on corporate income tax issues, guidelines for financial enterprises regarding loan interest, and policies for small and micro enterprises [8].