Group 1: Corporate Income Tax Settlement - Taxpayers need to complete the corporate income tax settlement for the year 2024 between January 1 and May 31, 2025 [2] - Small and micro enterprises with an annual taxable income not exceeding 3 million yuan can have 25% of that amount included in taxable income and pay corporate income tax at a rate of 20% [3] Group 2: R&D Expense Deduction - Enterprises can deduct 100% of actual R&D expenses that do not form intangible assets from taxable income, and if they do form intangible assets, they can amortize 200% of the cost [5] - For integrated circuit and industrial mother machine enterprises, the deduction is 120% for expenses that do not form intangible assets and 220% for those that do during the period from January 1, 2023, to December 31, 2027 [6] Group 3: Special Equipment Digitalization and Intelligent Transformation - Investments in the digitalization and intelligent transformation of special equipment from January 1, 2024, to December 31, 2027, can be credited against corporate income tax at a rate of 10% for amounts not exceeding 50% of the original tax basis of the equipment [10] - The special equipment must meet specific criteria outlined in previous fiscal documents to qualify for the tax benefits [11]