增值税法系列宣传丨一般纳税人登记、两项以上不同业务税率的确定

Core Viewpoint - The article discusses the applicability of tax incentives for small and micro enterprises, emphasizing that certain tax benefits can be enjoyed simultaneously under specific conditions [10]. Group 1: Tax Incentives - Enterprises can simultaneously enjoy various tax incentives as long as they meet the stipulated conditions, except for certain corporate income tax preferential policies that cannot be combined [10]. - An example is provided where a company engaged in electronic component R&D qualifies as a small and micro enterprise and can benefit from both the small and micro enterprise tax reduction and the additional deduction for R&D expenses [11][12]. Group 2: Example Case - The example illustrates a company with 80 employees and total assets of 10 million yuan, with a taxable income of 2.6 million yuan, which meets the criteria for small and micro enterprises [11]. - The company incurred 1 million yuan in eligible R&D expenses, allowing it to apply for both the small and micro enterprise tax reduction and the R&D expense deduction simultaneously during its annual corporate income tax declaration [12].