欢迎扫描下方二维码关注： 当高新技术企业在前期预缴时，已通过 直接填写申报表的方式享受了小型微利企业 优惠，但在某一季度或年度汇算清缴时不再 符合小型微利企业优惠的标准，则企业可在 当期申报时再选择高新技术企业的优惠方 式，对前期的累计应纳税所得额统一按15% 的高新优惠税率计算，按当期实际的应纳税 所得额缴纳预缴税款或汇缴补税即可。 企业享受小型微利企业所得税优惠政策. 能否同时享受其他所得税优惠政策? 企业可以选择同时享受项目所得税优惠 和小型微利企业所得税优惠政策，但对于按 优惠税率减半叠加享受小型微利企业所得税 优惠部分，应当进行调整。 叠加享受减免税优惠金额的计算公式如下: A=需要进行叠加调整的减免所得税 优惠金额; B=A×[（减半项目所得×50%）÷ (纳税调整后所得一所得减免) ]; 叠加享受减免税优惠金额=A和B的孰 小值。 企业也可以不选择享受项目所得税优惠 政策，只选择享受小型微利企业所得税优惠 政策。建议企业根据自身实际情况综合分 析，选择优惠力度最大的处理方式。 ICH 举个例子 两公司从事国家非限制和禁止行业, 2023年度的资产总额、从业人数符合小 型微利企业条件，纳税调整后所 ...

Group 1 - The article discusses the tax deduction policies for supplementary pension and medical insurance contributions made by enterprises for their employees, allowing deductions up to 5% of total employee wages [2][5] - It clarifies that any commercial insurance payments, except for specific types allowed by the government, cannot be deducted from corporate income tax [4][5] - The article highlights common misconceptions regarding small and micro enterprises' tax benefits, emphasizing that the criteria for industrial and other enterprises are the same since January 1, 2019 [15] Group 2 - It outlines the necessary documentation that small and micro enterprises must retain to qualify for tax benefits, including proof of industry classification and employee count calculations [16][17] - The article corrects the misunderstanding that branch offices can independently enjoy small and micro enterprise tax reductions, stating that only the main entity qualifies [18] - It explains that the employee count for labor dispatch units does not include dispatched personnel to avoid double counting [19]

Group 1 - The core point of the article is to clarify common misconceptions regarding the application of small and micro enterprise income tax preferential policies, emphasizing the importance of accurate understanding to avoid tax risks [3][4][5][6][7][8]. Group 2 - Misconception 1: The criteria for determining small and micro enterprises differ between industrial and other enterprises. Correction: Since January 1, 2019, the criteria are the same for both, with annual taxable income not exceeding 3 million yuan, number of employees not exceeding 300, and total assets not exceeding 50 million yuan [3]. - Misconception 2: No need to retain documentation when applying for tax reductions. Correction: Small and micro enterprises must retain specific documentation for review, including industry classification, employee count calculation, and total asset calculation [4]. - Misconception 3: Secondary branches treated as independent taxpayers can enjoy tax reductions. Correction: Current corporate income tax law requires that enterprises calculate and pay taxes based on the legal entity, meaning branches without legal status must consolidate their financials with the main entity [5][6]. - Misconception 4: The employee count for labor dispatch units includes dispatched personnel. Correction: The employee count for labor dispatch units should exclude dispatched personnel to avoid double counting [7][8]. - Misconception 5: Taxable income equals actual profit. Correction: Taxable income is calculated as total revenue minus non-taxable income, exempt income, various deductions, and allowable losses from previous years [8]. Group 3 - Policy references include several official documents that outline the implementation of tax reduction policies for small and micro enterprises, such as the notice from the Ministry of Finance and the State Administration of Taxation [8][9].

Group 1 - The article discusses the tax policies for small and micro enterprises, specifically the reduction of corporate income tax rates for eligible businesses [8][9][10] - Small and micro enterprises are defined as those with annual taxable income not exceeding 3 million yuan, fewer than 300 employees, and total assets not exceeding 50 million yuan [9][10] - The tax reduction policy allows eligible enterprises to calculate their taxable income at a reduced rate of 25% and pay corporate income tax at a rate of 20% [18] Group 2 - Enterprises do not need to file for approval to enjoy the small and micro enterprise tax benefits; they can self-assess and declare the benefits on their tax returns [10][14] - Documentation required for retaining includes proof of industry classification, calculations of employee numbers, and total assets [10][12] - The article provides examples of how to calculate average employee numbers and total assets to determine eligibility for tax benefits [12][17] Group 3 - The article outlines the changes in the corporate income tax annual declaration forms, specifically for small and micro enterprises [19][20] - Small and micro enterprises are required to file quarterly prepayments and annual reconciliations under the new tax declaration system [22][23] - Specific lines in the tax forms are designated for reporting tax reductions for eligible small and micro enterprises [22][23] Group 4 - The article highlights conditions under which enterprises may not qualify for small and micro enterprise tax benefits, including exceeding employee numbers, total assets, or taxable income thresholds [24][30][31] - It emphasizes the importance of accurate reporting and compliance to avoid penalties related to tax benefits [36][35]

欢迎扫描下方二维码关注： 王总，您说的这个政策确实存在，叫"资源综合 利用减计收入"。理论上，我们公司从事的业务属 于优惠范围。 那太好了！我们马上申请吧。 王总，请稍等｡申请之前， 我们要仔细核对一下是否 符合条件。 需要符合什么条件呢 ? 根据规定，企业以《资源综合利用企业所 得税优惠目录》规定的资源作为主要原材料， 生产国家非限制和禁止并符合国家和行业相 关标准的产品取得的收入，减按90%计入收 入总额。 温馨提醒：蓝色柳林财税室为非官方平台，是由编者以学习笔记形式建立的平台，所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用，并非实际办税费的标准，欢迎交流学习，共同分享学习经验成果。文章版权归原作者所有，如有不妥，请联系删除。 延续执行全2027年12月31日。 ll 需要符合哪些条件才属于小型微 利企业7 小型微利企业,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。 < 300元元 ≤ 300人 ≤ 5000万元 E in 企业享受小型微利企业所得税优 惠政策,是否受征收方式的限定? 不 ...

Group 1 - The article discusses the definition and scope of telecommunications services, which include both basic and value-added services [2][3] - Basic telecommunications services involve providing voice call services through various networks such as fixed, mobile, satellite, and internet, as well as leasing or selling bandwidth and wavelength [4][5] - Value-added telecommunications services encompass services like SMS and MMS, electronic data transmission, information application services, and internet access, utilizing various networks including fixed, mobile, satellite, and cable TV networks [6][7] Group 2 - The article outlines the tax credit evaluation cycle for taxpayers, which is set to be one calendar year, and specifies that entities that have not completed a full evaluation year since their first tax-related activity will not participate in the current evaluation [15][16] - It explains that if a business initially qualifies for small and micro enterprise tax benefits during prepayment but later exceeds the qualifying criteria, it must make up the tax difference during annual settlement [17][18] - The article emphasizes the importance of verifying compliance with tax benefit conditions during annual settlement to ensure proper reporting and compliance [19]

Core Viewpoint - The article discusses the tax implications for small and micro enterprises regarding corporate income tax prepayment and annual settlement, emphasizing the importance of compliance with eligibility criteria for tax benefits [7][8]. Group 1: Tax Prepayment and Benefits - Enterprises can enjoy corporate income tax benefits as small and micro enterprises during prepayment, even if they later exceed the eligibility criteria [7]. - An example is provided where a trading company initially qualifies for tax benefits but later exceeds the employee threshold, illustrating the need for careful monitoring of eligibility throughout the year [7]. Group 2: Compliance and Settlement - It is crucial for enterprises to verify their eligibility for tax benefits during the annual settlement process, ensuring compliance with the regulations [8]. - If an enterprise no longer meets the criteria, it must correctly report and pay the remaining tax due during the annual settlement [8].

Core Viewpoint - The article discusses the implementation of tax credit policies for foreign investors reinvesting distributed profits in China, emphasizing the deferred tax policy and the calculation of tax credit amounts based on specific conditions [2][4]. Group 1: Deferred Tax Policy - The deferred tax policy for foreign investors remains effective, allowing them to reinvest profits distributed from Chinese resident enterprises without incurring withholding income tax [2]. - Foreign investors can choose to calculate the tax credit amount based on either 10% of the reinvestment amount or a lower dividend tax rate specified in applicable tax treaties [2][4]. Group 2: Tax Credit Calculation - In the first scenario, if a foreign investor meets the conditions, they can select between a 10% or a lower tax treaty rate for calculating the tax credit [4]. - In the second scenario, if a foreign investor has multiple eligible reinvestments, the tax credit amounts must be aggregated separately for each profit-distributing enterprise [5]. Group 3: Currency Conversion - When reinvesting in currencies other than RMB, the reinvestment amount should be converted to RMB using the middle exchange rate on the actual payment date to calculate the deferred tax and tax credit [10]. Group 4: Adjusting Tax Credit Amounts - Tax authorities may adjust the tax credit amount if they determine that a foreign investor does not qualify for the tax credit policy, such as if the investment is withdrawn before five years [11]. Group 5: Tax Payment Procedures - Foreign investors must differentiate whether they meet the tax credit policy conditions when recovering investments and calculate the tax and penalties accordingly [12][16]. Group 6: Investment Recovery Order - The order of recovering investments is established as follows: investments that have enjoyed tax credits first, followed by those that meet but have not enjoyed the policy, then those under deferred tax policy but not qualifying for tax credits, and finally other investments [16].

Core Viewpoint - The article discusses common misconceptions regarding the application of small and micro enterprise income tax preferential policies, aiming to clarify the correct understanding and application of these policies [2][3]. Group 1: Misconceptions about Small and Micro Enterprises - The criteria for determining small and micro enterprises are the same for industrial and other enterprises, with annual taxable income not exceeding 3 million yuan, a workforce not exceeding 300 people, and total assets not exceeding 50 million yuan [3]. - Small and micro enterprises must retain certain documentation for tax preference applications, including industry classification and calculations of workforce and total assets [5][6]. - Branch offices without legal person status must aggregate their income and tax calculations with the parent company to enjoy relevant tax benefits [7]. Group 2: Specific Tax Calculation Issues - The workforce count for labor dispatch units includes dispatched personnel, but to avoid double counting, the workforce of the dispatching unit does not include already dispatched personnel [8][10]. - There is a misconception that "taxable income" is equivalent to "actual profit," whereas taxable income is calculated based on total revenue minus non-taxable income and allowable deductions [11][12]. Group 3: Policy References - The article references several key policy documents that govern the tax preferential policies for small and micro enterprises, including notices from the Ministry of Finance and the State Administration of Taxation [13].

Core Viewpoint - The article discusses the tax policies applicable to cross-border e-commerce enterprises operating within the Comprehensive Pilot Zones, highlighting the implementation of a simplified corporate income tax assessment method and various tax incentives for qualifying businesses [2][3]. Group 1: Tax Policies for Cross-Border E-Commerce - From January 1, 2020, cross-border e-commerce enterprises in the pilot zones that meet specific conditions can apply a "no-invoice exemption" policy and utilize a simplified corporate income tax assessment method, with a taxable income rate set at 4% [2][3]. - Enterprises qualifying as small and micro enterprises can benefit from preferential corporate income tax policies, and income that falls under the exempt income categories as per the Corporate Income Tax Law can enjoy tax exemption benefits [2][3]. Group 2: Eligibility Criteria for Tax Assessment - To be eligible for the simplified corporate income tax assessment, cross-border e-commerce enterprises must meet the following conditions: registration in the pilot zone, proper documentation of export goods through the local customs, and the absence of valid purchase invoices for goods that qualify for VAT and consumption tax exemptions [7][3].