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Core Viewpoint - The article discusses the criteria and procedures for small and micro enterprises to enjoy preferential corporate income tax policies in China, emphasizing the importance of meeting specific conditions related to income, employee count, and total assets [9][10][11]. Group 1: Criteria for Small and Micro Enterprises - Small and micro enterprises must meet three conditions: annual taxable income not exceeding 3 million yuan, number of employees not exceeding 300, and total assets not exceeding 50 million yuan [9]. - The criteria for employee count and total assets should be determined based on the average quarterly values throughout the year [11][14]. Group 2: Tax Preference Application Process - Enterprises do not need to file for record-keeping to enjoy the small and micro enterprise income tax preferential policies; they can self-assess and declare through the corporate income tax return [10]. - Required documentation includes proof that the business does not belong to restricted or prohibited industries, calculations of employee count, and total asset calculations [10][11]. Group 3: Tax Calculation Examples - An example illustrates how a company can qualify for tax preferences based on its average employee count and total assets, demonstrating the calculation of taxable income and tax payable [18][19]. - If a company exceeds the income threshold during the year, it must pay the additional tax owed during the annual reconciliation [20]. Group 4: Changes in Tax Reporting - The annual corporate income tax return has been optimized, with specific changes affecting small and micro enterprises, including the cancellation of certain forms [21][22]. - Small and micro enterprises are required to report quarterly prepayments and annual reconciliations [22][23]. Group 5: Common Issues and Restrictions - Enterprises that do not meet the criteria, such as branches without legal person status or those exceeding the income or asset limits, cannot enjoy the preferential tax policies [25][26][29][31][32]. - The article outlines specific scenarios where enterprises may incorrectly claim the small and micro enterprise status, emphasizing the need for accurate reporting and compliance [30][34].