Core Viewpoint - The articles discuss the implementation of tax reduction policies for small and micro enterprises, specifically focusing on the VAT and additional tax declaration processes for eligible taxpayers [3][4]. Group 1: Tax Reduction Policies - Eligible taxpayers must select "Yes" in the VAT and additional tax declaration form regarding the applicability of the "Six Taxes and Two Fees" reduction policy for small micro enterprises [3][4]. - Taxpayers should choose the applicable reduction policy based on their actual situation when filling out the declaration form [3]. Group 2: Declaration Process - The articles emphasize the importance of correctly filling out the VAT and additional tax declaration form, particularly in the section regarding the applicability of tax reduction policies [4]. - Taxpayers are advised to select the applicable reduction policy start and end dates based on the current reporting period [4].

Core Viewpoint - The article discusses the "Six Taxes and Two Fees" reduction policy for small and micro enterprises, detailing eligibility criteria and application processes for various types of taxpayers [7][12][14]. Group 1: Eligibility Criteria - Newly established enterprises can apply for the "Six Taxes and Two Fees" reduction if they meet the conditions of having fewer than 300 employees and total assets not exceeding 50 million yuan [7]. - Taxpayers, including those with cross-regional tax registrations, must be assessed based on their tax registration information to determine eligibility for the reduction policy [5]. - Branch offices registered as general taxpayers must evaluate their eligibility based on the overall status of their parent company [9]. Group 2: Application Process - New enterprises that are registered as general VAT taxpayers can apply for the reduction before their first tax settlement, provided they meet the specified conditions [7]. - Enterprises that have already benefited from other tax incentives can still apply for the "Six Taxes and Two Fees" reduction, as these benefits can be combined [12]. - If a small micro enterprise or newly established enterprise submits a late or corrected tax settlement, they must adjust their "Six Taxes and Two Fees" declarations accordingly [13][16]. Group 3: Special Cases - Individual proprietorships and partnerships that qualify as small-scale VAT taxpayers can also apply for the reduction [14]. - Enterprises that have already paid the "Six Taxes and Two Fees" before their first tax settlement do not need to make corrections based on the settlement results [16]. - Taxpayers who submit their "Six Taxes and Two Fees" declarations late can still qualify for the reduction if the tax period falls within the specified range [18].

Core Viewpoint - The article discusses the "Six Taxes and Two Fees" reduction policy for small and micro enterprises, detailing eligibility criteria and application processes for various types of taxpayers [7][12][14]. Group 1: Eligibility Criteria - Newly established enterprises can apply for the "Six Taxes and Two Fees" reduction if they meet the conditions of having fewer than 300 employees and total assets not exceeding 50 million yuan [7]. - Taxpayers, including those with cross-regional tax registrations, must be assessed based on their tax registration information to determine eligibility for the reduction policy [5]. - Branch offices registered as general taxpayers must evaluate their eligibility based on the overall status of their parent company [9]. Group 2: Application Process - New enterprises that are registered as general VAT taxpayers can apply for the reduction before their first tax settlement, provided they meet the specified conditions [7]. - Enterprises that have already benefited from other tax incentives can still apply for the "Six Taxes and Two Fees" reduction, as these benefits can be combined [12]. - If a small micro enterprise or newly established enterprise submits a late or corrected tax settlement, they must adjust their "Six Taxes and Two Fees" declarations accordingly [13][16]. Group 3: Special Cases - Individual proprietorships and partnerships that qualify as small-scale VAT taxpayers can also apply for the reduction [14]. - Enterprises that have already paid the "Six Taxes and Two Fees" before their first tax settlement do not need to make corrections based on the settlement results [16]. - Taxpayers who submit their "Six Taxes and Two Fees" declarations late can still qualify for the reduction if the tax period falls within the specified range [18].