小型微利企业所得税优惠政策（二）

Group 1 - The core viewpoint of the article emphasizes that small and micro-profit enterprises can benefit from more favorable tax reductions compared to high-tech enterprises when they meet specific criteria [4] - High-tech enterprises that previously enjoyed small and micro-profit enterprise tax benefits but no longer qualify can opt for the high-tech enterprise tax rate of 15% during their tax settlement [4] - Enterprises can choose to enjoy both project income tax incentives and small and micro-profit enterprise tax incentives, but adjustments are necessary for overlapping benefits [5] Group 2 - The calculation formula for overlapping tax benefits is provided, indicating that the smaller value between A and B should be taken into account for tax reductions [5] - An example illustrates two companies meeting the criteria for small and micro-profit enterprises, detailing their taxable income adjustments and the resulting tax liabilities under different scenarios [6] - The example shows that the company opting for only the small and micro-profit enterprise tax incentives can achieve the maximum tax benefit [7] Group 3 - Enterprises that qualify as small and micro-profit enterprises mid-year can adjust their previously overpaid taxes in future quarters [8] - Small and micro-profit enterprises must pay taxes quarterly, and if they qualify mid-year, they must switch from monthly to quarterly payments without further changes for the year [9] - Taxpayers who overpay their taxes during the year can apply for a refund rather than offsetting it against the next year's tax obligations [9] Group 4 - Individual businesses, sole proprietorships, and partnerships are not eligible for small and micro-profit enterprise tax incentives as they are not considered corporate taxpayers [11] - Non-resident enterprises are also ineligible for these tax incentives unless they meet specific income source criteria [11] - If a company's taxable income exceeds 3 million yuan, it cannot enjoy the small and micro-profit enterprise tax incentives, regardless of meeting other criteria [11]