欢迎扫描下方二维码关注： 自2023年1月1日至2027年12月31日， 对增值税小规模纳税人、小型微利企业和个体工商户 减半征收 资源税(不含水资源税)、城市 维护建设税、房产税、城镇土地使用税、印花税(不含证券交易印花税)、耕地占用税以及教育费附加、地方教育附加。 享受减免的 小型微利企业标 准 是什么？ " 六税两费 "申报逾期 了 怎么办？今天，小编将大家遇到的常见问题做了总结整理，一起 来看看吧！ 1 享受"六税两费"减免的小型微利企业标准是什么？ 适用"六税两费"减免政策的小型微利企业的判定 以企业所得税年度汇算清缴（以下简称"汇算清缴"）结果为准。 是 指从事国家非限制和禁止行业，且同时符合年度应纳税所得额 不超过300万元、 从业人数 不超过300人、 资产总额 不超 过5000万元 等三个条件的企业。 2 享受"六税两费"减免的时期对应哪一年度的小微企业汇缴结果呢？ 登记为增值税一般纳税人的企业，按规定办理汇算清缴后确定是小型微利企业的，除从事国家非限制和禁止行业，且 同时符合申报期上月末从业人数不超过300人、资产总额不超过5000万元两项条件的新设立企业以外，可自办理汇算清缴 当年的7月 ...

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].

Core Viewpoint - The transformation of individual businesses into enterprises ("个转企") is essential for enhancing their competitiveness and facilitating their growth, supported by recent government initiatives aimed at reducing conversion costs and promoting high-quality development of the private economy [1][2][3]. Group 1: Government Initiatives - The State Administration for Market Regulation and nine other departments have issued guidelines to support the transformation of individual businesses into enterprises, aiming to lower conversion costs and assist more individual businesses in scaling up [1][2]. - The guidelines allow individual businesses to retain their operating elements, such as business names, while facilitating the simultaneous handling of tax, social security, and housing fund matters [2]. Group 2: Economic Impact - Individual businesses, numbering over 100 million in China, support nearly 300 million jobs and are crucial to the national economy, acting as "capillaries" that expand employment and improve livelihoods [1]. - The transformation process is expected to enhance the management mechanisms and competitive capabilities of individual businesses, allowing them to better participate in the unified market [2][3]. Group 3: Cautions and Considerations - While promoting the transformation, it is important to respect the individual businesses' choices regarding their operational models and avoid imposing quotas or targets that could lead to forced transitions [3]. - Individual businesses serve as incubators and reserves for private enterprises, and facilitating their transformation can unleash greater economic potential and resilience in the economy [3].

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].