一问一答 | 冬季社招来啦，企业招用新员工涉税问答

Group 1 - The article discusses the eligibility of companies to simultaneously enjoy multiple tax incentives, specifically highlighting that while certain corporate income tax preferential policies cannot be combined, other incentives can be applied concurrently if the company meets the necessary conditions [10][11]. - An example is provided where Company A, engaged in the research and production of electronic components, qualifies as a small and micro enterprise and also incurs eligible R&D expenses, allowing it to benefit from both the small and micro enterprise tax reduction and the additional deduction for R&D expenses [10][11].