对外承包的出口货物适用出口退（免）税吗？如适用需提供哪些资料？

Core Viewpoint - The article discusses the tax policies and standards for small and micro enterprises in China, particularly focusing on the criteria for tax reductions and the necessary documentation for compliance [9][13]. Group 1: Tax Standards for Small and Micro Enterprises - As of January 1, 2019, the criteria for determining small and micro enterprises are unified for industrial and other enterprises, with annual taxable income not exceeding 3 million yuan, a workforce not exceeding 300 people, and total assets not exceeding 50 million yuan [9]. - Small and micro enterprises can enjoy tax reduction policies without the need to retain backup materials for tax declaration [11]. Group 2: Documentation Requirements - To qualify for the small and micro enterprise tax reduction policy, the following documentation must be retained for review: 1. A statement indicating that the industry engaged in is not restricted or prohibited 2. The calculation process for the number of employees 3. The calculation process for total assets [13]. Group 3: Tax Calculation for Branches - Secondary branches that are treated as independent taxpayers can also benefit from the small and micro enterprise income tax reduction policy. However, since branches do not have legal person status, their operating conditions must be consolidated into the parent company's total, which will then calculate the taxable amount and enjoy relevant preferential policies [15]. Group 4: Employee Count Considerations - For labor dispatch units, the number of employees includes dispatched personnel. However, to avoid double counting, the number of employees for labor dispatch units does not include those already dispatched [19].