Core Viewpoint - Small and micro enterprises can enjoy tax benefits unless they operate in industries that are restricted or prohibited by the state [3][5][7]. Group 1: Industry Classification - The classification of industries can be referenced from two main documents: the "Industrial Structure Adjustment Guidance Catalog (2024 Edition)" and the "Foreign Investment Industry Guidance Catalog (2017 Revision)" [4][6]. - The "Industrial Structure Adjustment Guidance Catalog" categorizes industries into encouraged, restricted, and eliminated categories, with restricted and eliminated industries being ineligible for tax benefits [5]. Group 2: Reasons for Restrictions - Industries that are restricted often involve outdated technology and do not meet industry entry conditions, such as old chemical production processes and outdated mining techniques [5]. - Eliminated industries are those that violate laws and regulations, waste resources, pollute the environment, and pose serious safety risks [5]. - The state restricts these industries to guide industrial upgrades and optimize economic structure, thus differentiating tax benefits [7].