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 ...