一问一答 | 小型微利企业所得税优惠政策热点问答

Group 1 - Small and micro enterprises can enjoy a reduced corporate income tax rate of 20% on taxable income calculated at 25% until December 31, 2027 [3] - Eligible small and micro enterprises can complete tax declaration by filling out the corporate income tax return, which will automatically pre-fill the preferential items and calculate the tax reduction [5] - The criteria for determining small and micro enterprises are the same for industrial and other enterprises, with annual taxable income not exceeding 3 million yuan, number of employees not exceeding 300, and total assets not exceeding 50 million yuan [5] Group 2 - Labor dispatch personnel are not included in the employee count for small and micro enterprises, as the count only includes employees with a labor relationship and does not double count dispatched workers [7] - Non-resident enterprises are not eligible for the small and micro enterprise tax reduction policy, as they are only liable for tax on income sourced from China [8] Group 3 - The National Taxation Administration has canceled the A107040 form previously used for annual tax reconciliation, as per the announcement regarding the optimization of corporate income tax annual declaration [10] - The revised "Guidelines for Law Enforcement on Commercial Bank Charging Behavior" aims to lower financing costs for enterprises and support high-quality development of the real economy [15] - The guidelines include 34 articles outlining compliance requirements, illegal charging behaviors, and penalties for violations [16][17]