提醒！享受资源综合利用减计收入企业所得税优惠政策需符合这些条件

Core Viewpoint - The article discusses the tax incentives available for small and micro enterprises in China, specifically focusing on the criteria for qualification and the application process for tax reductions [10][11][12]. Group 1: Tax Incentives for Small and Micro Enterprises - Small and micro enterprises are defined as those engaged in non-restricted and non-prohibited industries, with annual taxable income not exceeding 3 million yuan, a workforce of no more than 300 people, and total assets not exceeding 50 million yuan [10]. - Enterprises can enjoy a reduced tax rate where 90% of their income is counted towards the total revenue if they use resources listed in the "Resource Comprehensive Utilization Tax Reduction Directory" [3]. - The tax incentive policy is not limited by the method of taxation; both accounting and fixed taxation methods can qualify for the small and micro enterprise tax benefits [11]. Group 2: Application Process and Documentation - Enterprises do not need to file for approval to enjoy the small and micro enterprise tax incentives; they can self-assess and declare their eligibility through the tax return forms [12]. - Required documentation includes proof that the industry is not restricted or prohibited, calculations of the workforce, and total asset calculations [12][13]. - The average values for workforce and assets should be calculated based on the entire year, and if a business starts or ceases operations mid-year, the actual operating period will determine the taxable year [16][17]. Group 3: Examples and Calculations - An example illustrates how a company can calculate its average workforce and asset values to determine eligibility for tax incentives [21][22]. - If a company exceeds the income threshold of 3 million yuan, it will not qualify for the small and micro enterprise tax benefits, even if other criteria are met [23]. - The article emphasizes that if a company incorrectly claims the tax benefits during prepayment but does not meet the criteria during the annual settlement, it must pay back the taxes owed [23]. Group 4: Changes in Tax Reporting - The annual tax return for enterprises has been optimized, with specific changes affecting small and micro enterprises, including the cancellation of certain forms previously required for tax reporting [24][28]. - Small and micro enterprises must follow new reporting guidelines when submitting their quarterly prepayments and annual tax returns [27][28].