税费诉求回音壁 | 第15期：纳税人在征纳互动平台选择的主管税务机关应当如何修改?

Group 1 - The article discusses the tax policies for small and micro enterprises, specifically the reduction of corporate income tax rates for eligible businesses [8][9][10] - Small and micro enterprises are defined as those with annual taxable income not exceeding 3 million yuan, fewer than 300 employees, and total assets not exceeding 50 million yuan [9][10] - The tax reduction policy allows eligible enterprises to calculate their taxable income at a reduced rate of 25% and pay corporate income tax at a rate of 20% [18] Group 2 - Enterprises do not need to file for approval to enjoy the small and micro enterprise tax benefits; they can self-assess and declare the benefits on their tax returns [10][14] - Documentation required for retaining includes proof of industry classification, calculations of employee numbers, and total assets [10][12] - The article provides examples of how to calculate average employee numbers and total assets to determine eligibility for tax benefits [12][17] Group 3 - The article outlines the changes in the corporate income tax annual declaration forms, specifically for small and micro enterprises [19][20] - Small and micro enterprises are required to file quarterly prepayments and annual reconciliations under the new tax declaration system [22][23] - Specific lines in the tax forms are designated for reporting tax reductions for eligible small and micro enterprises [22][23] Group 4 - The article highlights conditions under which enterprises may not qualify for small and micro enterprise tax benefits, including exceeding employee numbers, total assets, or taxable income thresholds [24][30][31] - It emphasizes the importance of accurate reporting and compliance to avoid penalties related to tax benefits [36][35]