Core Viewpoint - The "Six Taxes and Two Fees" preferential policy is not exclusive to small and micro enterprises, and it applies to small-scale VAT taxpayers, small micro-profit enterprises, and individual businesses from January 1, 2023, to December 31, 2027 [1][2]. Group 1: Eligibility for "Six Taxes and Two Fees" Preferential Policy - Companies that are determined to be small micro-profit enterprises after annual income tax settlement can enjoy the "Six Taxes and Two Fees" preferential policy from July 1 of the settlement year to June 30 of the following year [2][3]. - Newly established enterprises registered as general VAT taxpayers can apply for the "Six Taxes and Two Fees" preferential policy if they meet specific conditions, including having fewer than 300 employees and total assets not exceeding 50 million [4]. Group 2: Transition from Small Micro-Profit Status - If a company no longer qualifies as a small micro-profit enterprise, it must stop applying for the "Six Taxes and Two Fees" preferential policy. However, if it remains a small-scale VAT taxpayer, it can still apply for the preferential policy [2][4]. - Non-small micro-profit enterprises that transition from small-scale VAT taxpayers to general VAT taxpayers will no longer enjoy the preferential policy from the effective date of the change, but they can still benefit from the policy for the tax periods before the transition [4]. Group 3: Interaction with Other Tax Policies - Small-scale VAT taxpayers, small micro-profit enterprises, and individual businesses that have already enjoyed other preferential policies can still cumulatively benefit from the "Six Taxes and Two Fees" preferential policy [5]. - The calculation base for the "Six Taxes and Two Fees" reduction is the taxable amount after deducting any existing tax reductions [5]. Group 4: Correction of Tax Declarations - Taxpayers who fail to timely declare for the "Six Taxes and Two Fees" preferential policy can correct or void their declarations through the electronic tax bureau, but they must do so in full rather than making partial corrections [6][9].

Group 1 - The article discusses the eligibility of companies for the "Six Taxes and Two Fees" reduction policy, indicating that small-scale VAT taxpayers and small micro-profit enterprises can enjoy this benefit even if they have already received other tax incentives [2][3]. - The order of enjoying the "Six Taxes and Two Fees" reduction is that it is an additional benefit on top of other existing incentives, with the calculation base being the taxable amount after deducting previous reductions [2][3]. - Newly established companies registered as general VAT taxpayers can apply for the "Six Taxes and Two Fees" reduction if they meet specific criteria, such as having fewer than 300 employees and total assets not exceeding 50 million [3][4]. Group 2 - Companies that are not classified as small micro-profit enterprises at the parent level cannot benefit from the "Six Taxes and Two Fees" reduction even if their branches qualify [4]. - Foreign enterprises registered as general VAT taxpayers are not eligible for the "Six Taxes and Two Fees" reduction policy [5]. - Changes in the status of small micro-profit enterprises due to corrections in corporate income tax annual reports require corresponding adjustments in the "Six Taxes and Two Fees" declarations [6]. Group 3 - When a small-scale VAT taxpayer transitions to a general taxpayer, they will no longer enjoy the "Six Taxes and Two Fees" reduction from the effective date of the change, but they can still benefit from the reduction for the tax periods prior to the transition [6]. - For taxes that are declared annually or quarterly, companies must differentiate between the periods before and after the change in taxpayer status to calculate the taxable amount accordingly [6].

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 tax policies and benefits available for small and micro enterprises in China, particularly focusing on the criteria for qualification and the implications of not utilizing these benefits during the year-end tax settlement process [3][4][6]. Group 1: Tax Policy and Benefits - Small and micro enterprises can still enjoy tax benefits at the year-end tax settlement even if they did not utilize them during the prepayment period due to misunderstandings [4]. - The criteria for determining whether a company qualifies as a small and micro enterprise include total assets and number of employees, which should be calculated based on the consolidated figures of the main entity and its branches [5][6]. - Individual businesses, sole proprietorships, and partnerships are not eligible for the small and micro enterprise tax reduction policies as they are not considered taxpayers under the Corporate Income Tax Law [6]. Group 2: Policy References - The article references several key documents that outline the tax policies for small and micro enterprises, including the announcement from the Ministry of Finance and the State Administration of Taxation regarding support for small businesses [7].

欢迎扫描下方二维码关注： ATTLE COLLECT THE CONTRACT THE CONTRACT THE CONTRACT THE CONTRACT CONTRACT CONTRACT CONTRACT CONTRACT CONTRACT CONTRACT CONTRACT CONTRACT CARATION CONTRACT CARACT CARACT CA 企业所得税税前扣除凭证是指企业在计算企 业所得税应纳税所得额时,证明与取得收入 有关的、合理的支出实际发生,并据以税前扣 除的各类凭证。 ▷ 一、适用主体 《中华人民共和国企业所得税法》及其《实施条 例》 规定的居民企业和非居民企业。 二、遵循原则 税前扣除凭证在管理中遵循 关联性 真实性 合法性 原则 是指税前扣除凭证反映的经 济业务真实,且支出已经实 真实性 际发生 是指税前扣除凭证的形式、 来源符合国家法律、法规等 法管 相关规定 是指税前扣除凭证与其反映 的支出相关联且有证明力 ▷ 三、凭证类型 税前扣除凭证按照来源分为内部凭证和外部 凭证。 内部凭证是指企业自制用于成本、 费用、损失和其他支出核算的会计 原始凭证。 内部凭证的填制和使 ...