小型微利企业减免企业所得税政策

Core Viewpoint - The article discusses tax and fee reductions aimed at supporting the development of small and micro enterprises, highlighting specific policies and eligibility criteria for tax benefits [2][3]. Group 1: Tax Reduction Policies - Small and micro enterprises can enjoy a reduced corporate income tax policy, where taxable income is calculated at 25% and taxed at a rate of 20%, effective until December 31, 2027 [2]. - Eligibility for small and micro enterprises includes having an annual taxable income not exceeding 3 million yuan, a workforce of no more than 300 people, and total assets not exceeding 50 million yuan [2]. Group 2: Application Process - Small and micro enterprises can claim the corporate income tax benefits by filling out the tax declaration form during prepayment and annual settlement, ensuring accurate reporting of workforce, total assets, and taxable income [3]. - The information system will automatically pre-fill the tax benefit items and calculate the tax reduction amount for small and micro enterprises [3]. Group 3: Policy Basis - The article references several official announcements and regulations from the Ministry of Finance and the State Taxation Administration regarding the implementation of tax benefits for small and micro enterprises [9].