【12366问答】1月大征期热点政策可视答疑精选（一）

Group 1: Corporate Income Tax - Many taxpayers are unsure how to fill in the "Employee Compensation" section during prepayment declarations, which includes various employee-related expenses such as wages, welfare, and social security contributions [1] - Branch offices cannot independently enjoy small and micro enterprise tax benefits, as the current corporate income tax system is based on legal entities [2] - Small and micro enterprises are defined as those with annual taxable income not exceeding 3 million yuan, fewer than 300 employees, and total assets not exceeding 50 million yuan [19] Group 2: Individual Income Tax - Subsidies provided by companies to employees may be subject to individual income tax, particularly if they exceed the state-prescribed limits [4] - Year-end bonuses can be calculated separately for tax purposes, allowing taxpayers to choose not to include them in their annual comprehensive income until December 31, 2027 [6] - Taxpayers can correct their individual income tax declarations through the natural person electronic tax bureau, following a specific process to amend errors [7] Group 3: Social Insurance Contributions - Companies must update employee insurance data through the social insurance management client before declaring contributions for new employees [10] - Companies can apply for refunds of overpaid social insurance contributions for employees who have left but were not timely deregistered [11] - Flexible employment individuals can pay their social insurance contributions through various online platforms, including the electronic tax bureau and mobile apps [12]