同样是深造，填报个人所得税专项附加扣除有什么不同吗？

Core Viewpoint - The article discusses the tax policies aimed at supporting small and micro enterprises, specifically the reduction of corporate income tax for qualifying businesses until December 31, 2027 [10]. Group 1: Tax Policy Details - Small and micro enterprises can calculate their taxable income at a reduced rate of 25% and pay corporate income tax at a rate of 20% [10]. - The criteria for qualifying as a small micro enterprise include an annual taxable income not exceeding 3 million yuan, a workforce of no more than 300 employees, and total assets not exceeding 50 million yuan [11]. Group 2: Calculation and Reporting - The number of employees and total assets should be determined based on the average values for the year, calculated using the formula: Quarterly Average = (Beginning Value + Ending Value) ÷ 2 [12]. - Small micro enterprises can enjoy tax benefits during both prepayment and annual settlement of corporate income tax without needing to file for approval; they simply need to fill out the relevant sections of the corporate income tax return [13]. Group 3: Submission Process - Upon logging into the national electronic tax bureau, enterprises can use a simplified reporting method that automatically assesses eligibility based on input data such as workforce size and total assets [14]. - If the enterprise meets the criteria, the system will automatically calculate the tax reduction and the amount of tax owed, allowing for easy submission of the tax return [16][17]. Group 4: Important Dates - The deadline for tax submissions has been extended to October 27, and enterprises are advised to plan their submissions accordingly to avoid congestion [21].