Core Viewpoint - The article discusses the implementation of new tax and fee support policies aimed at benefiting small and micro enterprises as well as individual businesses, highlighting 50 specific preferential tax policies available to these entities [16][17]. Group 1: Tax Policies for Small and Micro Enterprises - The State Taxation Administration has organized tax and fee preferential policies specifically for small and micro enterprises and individual businesses, detailing the subjects eligible for benefits, the content of the benefits, the conditions for enjoying these benefits, and the legal basis for the policies [17]. - The policies are designed to facilitate timely understanding and access to tax benefits for small and micro enterprises, aligning with the central government's directives [16]. Group 2: Legal Framework and Support - The article references the Constitution of the People's Republic of China, which protects the legitimate rights and interests of the non-public economy, including individual and private enterprises, and encourages their development [14]. - It emphasizes the importance of tax law as a specific extension of the Constitution, reinforcing the legal framework that supports tax collection and management [18].

Group 1 - The article discusses the specific requirements for different types of R&D activities regarding the additional deduction of R&D expenses, emphasizing the importance of distinguishing between them when enjoying tax benefits [1] - From January 1, 2023, companies can deduct 100% of actual R&D expenses that do not form intangible assets, and for those that do, they can amortize 200% of the intangible asset cost [2] - Integrated circuit and industrial mother machine companies can deduct 120% of actual R&D expenses and amortize 220% of intangible asset costs during the period from January 1, 2023, to December 31, 2027 [2] Group 2 - When companies outsource R&D activities to external institutions or individuals, they can include 80% of the actual expenses in their R&D costs for tax deductions, while the recipient cannot claim additional deductions [3] - For R&D activities outsourced to foreign institutions, companies can include 80% of the actual expenses in their R&D costs, provided that these expenses do not exceed two-thirds of the eligible domestic R&D expenses [5] Group 3 - In collaborative R&D projects between companies, each party can calculate additional deductions based on their actual R&D expenses, following the project plan and registered technical development contracts [7] - For corporate groups conducting centralized R&D activities, they can allocate R&D expenses among member companies based on a reasonable sharing method that aligns with rights, obligations, and benefits [8]