享受企业所得税优惠“附报事项”有哪些？怎么填？

Core Viewpoint - The article discusses the implementation of new tax and fee support policies aimed at benefiting small and micro enterprises as well as individual businesses, highlighting 50 specific preferential tax policies available to these entities [16][17]. Group 1: Tax Policies for Small and Micro Enterprises - The State Taxation Administration has organized tax and fee preferential policies specifically for small and micro enterprises and individual businesses, detailing the subjects eligible for benefits, the content of the benefits, the conditions for enjoying these benefits, and the legal basis for the policies [17]. - The policies are designed to facilitate timely understanding and access to tax benefits for small and micro enterprises, aligning with the central government's directives [16]. Group 2: Legal Framework and Support - The article references the Constitution of the People's Republic of China, which protects the legitimate rights and interests of the non-public economy, including individual and private enterprises, and encourages their development [14]. - It emphasizes the importance of tax law as a specific extension of the Constitution, reinforcing the legal framework that supports tax collection and management [18].