企业所得税减免所得税额怎么填？一图带你了解

Core Viewpoint - The article discusses various tax incentives and reductions for small and micro enterprises, high-tech companies, and specific industries in China, aimed at promoting economic growth and innovation [2][3][4]. Group 1: Tax Reductions for Enterprises - Small and micro enterprises that meet certain criteria can enjoy exemptions from corporate income tax [3]. - High-tech enterprises that require support can be taxed at a reduced rate of 15% [3]. - Newly established high-tech enterprises in special economic zones and Shanghai Pudong can also benefit from corporate income tax reductions [3]. Group 2: Specific Industry Incentives - Enterprises involved in integrated circuit production with a line width of less than 28 nanometers can receive corporate income tax exemptions [3]. - Integrated circuit design companies are eligible for tax reductions, as well as those involved in integrated circuit equipment and materials [3][4]. - Software companies and key software enterprises can also benefit from corporate income tax reductions [4]. Group 3: Regional and Special Policies - Enterprises in western regions and specific economic development zones, such as Xinjiang and Hainan, can be taxed at a reduced rate of 15% [4]. - The Beijing Winter Olympics organizing committee and related events are exempt from corporate income tax [4]. - Other unspecified tax reduction policies are available for various enterprises [4].