小型微利企业所得税优惠政策常见误区

Core Viewpoint - The article discusses common misconceptions regarding the application of small and micro enterprise income tax preferential policies, aiming to clarify the correct understanding and application of these policies [2][3]. Group 1: Misconceptions about Small and Micro Enterprises - The criteria for determining small and micro enterprises are the same 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 [3]. - Small and micro enterprises must retain certain documentation for tax preference applications, including industry classification and calculations of workforce and total assets [5][6]. - Branch offices without legal person status must aggregate their income and tax calculations with the parent company to enjoy relevant tax benefits [7]. Group 2: Specific Tax Calculation Issues - The workforce count for labor dispatch units includes dispatched personnel, but to avoid double counting, the workforce of the dispatching unit does not include already dispatched personnel [8][10]. - There is a misconception that "taxable income" is equivalent to "actual profit," whereas taxable income is calculated based on total revenue minus non-taxable income and allowable deductions [11][12]. Group 3: Policy References - The article references several key policy documents that govern the tax preferential policies for small and micro enterprises, including notices from the Ministry of Finance and the State Administration of Taxation [13].