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 Group 2: Reasons for Restrictions - Industries that are restricted often involve outdated technology and do not meet industry entry conditions, such as old chemical production processes and outdated mining techniques [5].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].

Core Viewpoint - The article discusses the calculation and payment of the disability employment security fund (残保金) in Beijing, detailing the changes in regulations and the methodology for determining the average salary and the number of employees for compliance purposes [2][4][5]. Group 1: Calculation of Disability Employment Security Fund - The upper limit for the collection standard of the disability employment security fund has been reduced from three times to two times the local average salary since April 1, 2018 [4]. - The fund is calculated based on the difference between the required number of disabled employees and the actual number employed, multiplied by the average salary of the unit's employees [4][5]. - The formula for the annual payment of the fund for 2025, based on 2024 data, is: \[ \text{Annual Payment} = (\text{Number of Employees} \times 1.5\% - \text{Actual Disabled Employees}) \times \text{Average Salary} \] [5]. Group 2: Employee Count and Salary Calculation - The average number of employees is calculated as the total number of employees over 12 months divided by 12, resulting in an integer [5]. - The average salary for the previous year is calculated by dividing the total salary by the number of employees, including all forms of compensation [5][6]. - If the average salary does not exceed twice the local average salary, the actual average salary is used; otherwise, it is capped at twice the local average salary [5][6]. Group 3: Reporting Requirements - When self-reporting the disability employment security fund, employers must provide information on the number of employees, the actual number of disabled employees, and the average salary [6].

Core Viewpoint - The article discusses various tax policies and incentives for small and micro enterprises, including the conditions for enjoying tax benefits and the specifics of research and development (R&D) expense deductions. Group 1: Small and Micro Enterprises Tax Policies - Branch offices treated as independent taxpayers cannot enjoy small and micro enterprise tax benefits [2] - For enterprises with fluctuating employee numbers, the average number of employees should be calculated based on quarterly averages throughout the year [2] - If an enterprise meets both R&D expense deduction and small micro enterprise criteria, it can enjoy both benefits simultaneously [3] Group 2: R&D Expense Deductions - R&D expenses eligible for tax deductions include personnel costs, direct input costs, depreciation, and intangible asset amortization [4] - From January 1, 2023, R&D expenses that do not form intangible assets can be deducted at 100%, while those that do can be amortized at 200% [2][4] - For integrated circuit and industrial mother machine enterprises, R&D expenses can be deducted at 120% from January 1, 2023, to December 31, 2027 [2] Group 3: Tax Refunds and Deductions - Enterprises with refundable corporate income tax amounts must apply for refunds rather than offsetting against future tax liabilities [4] - New equipment purchased from January 1, 2018, to December 31, 2027, with a unit value not exceeding 5 million yuan can be fully deducted in the current period [4][6] - Financing lease assets do not qualify for one-time tax deductions [6] Group 4: High-Tech Enterprises - High-tech enterprises can carry forward losses for up to 10 years, extended from the previous 5 years [6] - High-tech enterprises can prepay corporate income tax at a 15% rate in the year their qualification expires, pending re-certification [6]