企业以前年度发生的应扣未扣支出如何处理？企业所得税问题汇总～

Group 1 - The article discusses the tax treatment of expenses that were not deducted or were under-deducted before corporate income tax, allowing companies to make special declarations and recover deductions for up to five years [4][5] - Companies that overpaid corporate income tax due to the above reasons can deduct the excess in the current year's tax payable, and any remaining amount can be carried forward to future years or refunded [4] - The article outlines the tax policies for small and micro enterprises, including a reduced taxable income calculation at 25% and a corporate income tax rate of 20%, effective until December 31, 2027 [6][7] Group 2 - High-tech enterprises must report any significant changes, such as name changes or business restructuring, to the recognition authority within three months to maintain their qualification [8] - The article mentions that high-tech enterprises can extend the loss carryforward period from five years to ten years for losses incurred in the five years prior to qualifying [8] - It also addresses the depreciation or amortization period for purchased software that meets fixed asset or intangible asset criteria, which can be shortened [8]