Core Viewpoint - The tax authorities in Xining Economic and Technological Development Zone are implementing a series of service measures to support the development of small and medium-sized enterprises (SMEs), focusing on their urgent needs and challenges, thereby contributing to high-quality economic development [1] Group 1: Precision Guidance - The Dongchuan Industrial Park Tax Bureau collaborates with technology and industry departments to create a directory of technology enterprises, providing targeted tax policy guidance and support to resolve application issues [2] - Qinghai Nord New Materials Co., Ltd., recognized as a "specialized and innovative" SME, has significantly increased its production of ultra-thin lithium battery foil, benefiting from tax incentives totaling 47.83 million yuan for R&D expenses [2] Group 2: Quality Service - The Nanchuan Industrial Park Tax Bureau has established a cross-departmental collaboration mechanism to optimize government services, focusing on simplifying processes and expediting export tax refund procedures [3] - The implementation of a unified electronic tax system allows for quick processing of export tax refunds and R&D expense deductions, alleviating cash flow pressures for enterprises [3] Group 3: Collaborative Governance - The Biotech Industrial Park Tax Bureau has initiated a "face-to-face tax enterprise compliance promotion" action, engaging over 110 enterprise representatives to discuss VAT policies and R&D investment challenges [4] - Kingke Tibetan Medicine Co., Ltd. has benefited from precise policy guidance, receiving 10.15 million yuan in R&D expense deductions and 11.43 million yuan in tax reductions, which are reinvested into new drug development [5] Group 4: Compliance Management - The tax authorities in Xining are actively guiding enterprises to comply with tax laws and regulations, conducting on-site assessments to identify and address potential tax risks [7] - The Ganhua Industrial Zone Tax Bureau provides personalized services to help enterprises conduct self-assessments of tax risks, ensuring compliance in their operations [7]

Core Viewpoint - The article discusses various tax policies and regulations related to corporate income tax, particularly focusing on small and micro enterprises, high-tech enterprises, and the treatment of government subsidies [2][4][8]. Group 1: Tax Incentives for Small and Micro Enterprises - Small and micro enterprises can choose to apply either the preferential tax rate for small enterprises or the 15% tax rate under the Western Development policy, but they cannot combine these benefits [2][3]. - Branch offices that do not have legal person status must consolidate their income with the parent company for tax calculations and can enjoy relevant tax incentives [4][5]. Group 2: Asset Loss Deductions - Actual asset losses should be reported in the year they occur and are accounted for, while statutory asset losses must meet specific criteria before being reported [6]. - Companies only need to submit the annual tax return form for asset loss deductions without providing additional documentation to tax authorities, but they must keep relevant records for reference [6]. Group 3: High-Tech Enterprise Tax Rates - High-tech enterprises can prepay corporate income tax at a rate of 15% in the year their qualification expires, but must pay any outstanding taxes if they do not requalify by year-end [7][8]. Group 4: Government Subsidies and Tax Implications - Government subsidies received by enterprises, except for those that require repayment, must be included in the total income for the year. Certain approved subsidies can be excluded from taxable income [8][10].