新企业 VS 老企业，如何判定能否享受小型微利企业优惠？案例分析

Core Viewpoint - The article discusses the criteria and procedures for small and micro enterprises to enjoy preferential corporate income tax policies, emphasizing the importance of meeting specific thresholds for employee count, total assets, and taxable income [4][5][6]. Group 1: Criteria for Small and Micro Enterprises - Small and micro enterprises are determined based on the annual corporate income tax settlement results [4]. - The criteria include a maximum taxable income of 3 million yuan, total assets, and the number of employees, which should be assessed based on the quarterly average values [5][6]. - The calculation for quarterly average values is defined as: Quarterly Average = (Beginning Value + Ending Value) / 2 [6]. Group 2: Tax Payment Procedures - Small and micro enterprises are required to make quarterly prepayments for corporate income tax [7]. - If a company meets the criteria for small and micro enterprises during the prepayment period, it can adjust its tax payment method to quarterly prepayment starting from the next period [9]. Group 3: Examples of Eligibility - Example A Company, established in May 2025, meets the criteria for small and micro enterprises based on its second and third quarter performance, with taxable income of 200,000 yuan and 350,000 yuan respectively [11][12]. - Example B Company, established in 2024, also meets the criteria in its first and second quarters but exceeds the asset threshold in the third quarter, thus disqualifying it from the preferential treatment [15].