小型微利企业所得税优惠政策常见误区

Group 1 - The core point of the article is to clarify common misconceptions regarding the application of small and micro enterprise income tax preferential policies, emphasizing the importance of accurate understanding to avoid tax risks [3][4][5][6][7][8]. Group 2 - Misconception 1: The criteria for determining small and micro enterprises differ between industrial and other enterprises. Correction: Since January 1, 2019, the criteria are the same for both, with annual taxable income not exceeding 3 million yuan, number of employees not exceeding 300, and total assets not exceeding 50 million yuan [3]. - Misconception 2: No need to retain documentation when applying for tax reductions. Correction: Small and micro enterprises must retain specific documentation for review, including industry classification, employee count calculation, and total asset calculation [4]. - Misconception 3: Secondary branches treated as independent taxpayers can enjoy tax reductions. Correction: Current corporate income tax law requires that enterprises calculate and pay taxes based on the legal entity, meaning branches without legal status must consolidate their financials with the main entity [5][6]. - Misconception 4: The employee count for labor dispatch units includes dispatched personnel. Correction: The employee count for labor dispatch units should exclude dispatched personnel to avoid double counting [7][8]. - Misconception 5: Taxable income equals actual profit. Correction: Taxable income is calculated as total revenue minus non-taxable income, exempt income, various deductions, and allowable losses from previous years [8]. Group 3 - Policy references include several official documents that outline the implementation of tax reduction policies for small and micro enterprises, such as the notice from the Ministry of Finance and the State Administration of Taxation [8][9].