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Group 1 - The core viewpoint of the article is to provide guidance on the current tax policies for small and micro enterprises in China, specifically regarding the corporate income tax filing for the 2025 fiscal year [1][2]. Group 2 - Definition of small and micro enterprises includes three criteria: annual taxable income not exceeding 3 million yuan, number of employees not exceeding 300, and total assets not exceeding 50 million yuan [1]. Group 3 - The current tax policy allows small and micro enterprises to calculate taxable income at a reduced rate of 25% and pay corporate income tax at a rate of 20% until December 31, 2027 [2]. Group 4 - To enjoy the tax benefits, enterprises must self-assess, declare, and retain relevant documentation for review. The tax return form will automatically pre-fill the applicable tax reduction items [3]. Group 5 - If an enterprise has enjoyed the small and micro enterprise tax policy during prepayment but no longer meets the criteria during annual filing, it must pay the tax according to regulations [4]. Group 6 - Important documentation to retain includes proof that the business does not belong to restricted or prohibited industries, the calculation process for the number of employees, and the calculation process for total assets [9].