欢迎扫描下方二维码关注： 季度平均值＝（季初值＋季末值）÷2 全年季度平均值＝全年各季度平均值之和÷4 年度中间开业或者终止经营活动的，以其实际经营期作为一个纳税年度确定上述相关指标。 小型微利企业的判定以企业所得税年度汇算清缴结果为准。 申报时点 我国支持制造业发展主要税费优惠 普惠性、区域性政策中支持制造业发展 小微企业所得税优惠政策 享受主体 符合财政部、税务总局规定的 小型微利企业 条件的企业。 享受内容 对符合财政部、税务总局规定的小型微利企业条件的企业减按 25%48计算应纳税所得额，按 20%的税率缴纳企业所得税。 享受时间 2023 年1月1日至2027年12月31日。 享受条件 片图 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。 从业人数，包括与企业建立劳动关系的职工人数和企业接受的劳务派遣用工人数。所称 从业人数和资产总额指标，应按企业全年的季 度平均值确定。具体计算公式如下： 季度企业所得税预缴申报；年度企业所得税汇算清缴申报。 办理材料 自行判别、申报享受、相关资 ...

Core Viewpoint - The article discusses the tax incentives for small and micro enterprises in China, highlighting the eligibility criteria and common violations that lead to non-compliance with the tax benefits [2][11]. Summary by Sections - **Tax Incentives Overview** - From January 1, 2023, to December 31, 2027, small and micro enterprises meeting specific criteria can enjoy a reduced corporate income tax rate of 20% on taxable income calculated at 25% [2]. - **Eligibility Criteria** - The criteria for qualifying as a small micro enterprise include: - Annual taxable income not exceeding 3 million yuan - Number of employees not exceeding 300 - Total assets not exceeding 50 million yuan [2]. - **Common Violations** - Several enterprises have improperly claimed tax benefits due to misunderstandings of the policy, including: - Branches without legal entity status attempting to claim benefits [3]. - Failure to correctly aggregate the total number of employees, assets, and taxable income across the main and branch offices [4]. - Engaging in "one certificate multiple enterprises" practices to circumvent regulations [5]. - Manipulating taxable income to appear below the 3 million yuan threshold through various means [7]. - Exceeding the employee limit by including temporary or contracted workers [8]. - Miscalculating total assets to stay under the 50 million yuan limit [9]. - Operating in restricted or prohibited industries as per the investment guidelines [10]. - **Compliance Reminder** - Enterprises are reminded to ensure compliance with the regulations to legitimately enjoy the tax incentives [11].