【一图读懂】小型微利企业所得税优惠政策（三）热点问答篇

Core Viewpoint - The article discusses the tax policies applicable to small and micro enterprises in China, specifically focusing on the eligibility criteria for tax reductions and the procedures for tax prepayment and refunds. Group 1: Eligibility 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 [3][4]. - Non-resident enterprises are not eligible for the small and micro enterprise income tax preferential policies [3]. Group 2: Tax Prepayment and Refund Procedures - Small and micro enterprises are required to prepay income tax on a quarterly basis. If a company qualifies as a small and micro enterprise during the year, it can switch from monthly to quarterly prepayment starting from the next prepayment period [4]. - If a company has overpaid income tax during the year due to not meeting the small and micro enterprise criteria, it can apply for a refund rather than offsetting it against the next year's tax [4].