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 ...

Core Viewpoint - The article emphasizes the importance of supporting high-tech enterprises through tax incentives, specifically a reduced corporate income tax rate of 15% for qualified companies. Group 1: Tax Incentives for High-Tech Enterprises - High-tech enterprises are subject to a reduced corporate income tax rate of 15% [7][8] - From January 1, 2018, qualified high-tech enterprises or technology-based small and medium-sized enterprises can carry forward their unutilized losses from the previous five years to offset future profits, extending the carryforward period from five years to ten years [9][10] - High-tech enterprises recognized based on their research and development expenses, total income, and revenue from high-tech products can enjoy a preferential tax rate of 15% on their foreign-sourced income [11][12] Group 2: Criteria for High-Tech Enterprise Qualification - High-tech enterprises must possess core independent intellectual property rights and their products or services must fall within the scope of the "National Key Supported High-Tech Fields" [14] - The proportion of research and development expenses to sales revenue must meet specified thresholds, as well as the proportion of revenue from high-tech products to total revenue and the proportion of scientific and technical personnel to total employees [14][16] Group 3: Application and Compliance - Once a company obtains high-tech enterprise status, it can apply for tax benefits starting from the year the certificate is issued [17] - If a company's high-tech enterprise status expires and it has not been re-certified by the end of the year, it must pay the applicable taxes based on the standard rate [18] - Companies are responsible for self-assessing their eligibility for tax incentives and must retain relevant documentation for verification [19][20]

Core Viewpoint - The article outlines the new regulations for the collection of the Employment Security Fund for Persons with Disabilities (referred to as "Disability Employment Security Fund") for the year 2024, detailing the obligations of employers and the associated policies for compliance and exemptions [2][3]. Summary by Sections 1. Collection Scope - Employers, including government agencies, organizations, enterprises, public institutions, and private non-enterprise units, are required to pay the Disability Employment Security Fund if they do not meet the employment quota for persons with disabilities [3]. 2. Declaration Period - The declaration period for the 2024 Disability Employment Security Fund is from September 25, 2025, to October 31, 2025 [3]. 3. Exemption Policies - From January 1, 2020, to December 31, 2027, enterprises with 30 or fewer employees are temporarily exempt from paying the Disability Employment Security Fund [3]. - A tiered reduction policy is in place where employers who employ 1% or more but less than 1.5% of persons with disabilities will pay 50% of the required amount, while those employing less than 1% will pay 90% [3]. 4. Collection Cap - The upper limit for the 2024 Disability Employment Security Fund is calculated based on twice the average annual salary of employees in the city, which is set at 204,960 yuan [3]. 5. Employment Arrangement Verification - Employers must report the actual number of persons with disabilities they have employed to the disability employment service agency before declaring and paying the fund [3]. 6. Declaration Process - Employers must log into the electronic tax bureau to declare the fund, filling in details such as total wages and the number of employees, and confirming the accuracy of the data regarding employed persons with disabilities [5][6]. 7. Penalties for Non-compliance - Failure to declare or pay the fund on time will result in warnings and potential penalties, including a daily late fee of 0.5% on the overdue amount [7].

Core Viewpoint - The article discusses the current preferential tax policies for small and micro enterprises, highlighting the tax rate reductions and eligibility criteria for these businesses [2][3]. Summary by Sections Current Tax Policies - Small and micro enterprises can enjoy a reduced corporate income tax rate of 20% instead of the standard 25%, applicable until December 31, 2027 [2]. - The preferential tax policy is not limited by the method of taxation; both accounting and fixed taxation methods can qualify [2]. Eligibility and Application Process - Enterprises must self-assess and declare their eligibility for the small and micro enterprise tax benefits by filling out the relevant sections of the corporate income tax return [3]. - Required documentation includes: 1. Explanation that the business does not belong to restricted or prohibited industries 2. Calculation process for the number of employees 3. Calculation process for total assets - The number of employees includes both those with labor contracts and those provided through labor dispatch [3]. Prepayment and Year-End Settlement - Enterprises can enjoy the small and micro enterprise tax benefits during interim prepayments if they meet the criteria at that time [3]. - If a business benefits from the small and micro enterprise tax policy during prepayment but does not meet the criteria during year-end settlement, it must pay the tax difference [3]. Changes in Tax Reporting - The annual corporate income tax return has been optimized, with the cancellation of the A107040 form, which previously reported tax reductions [7][8]. - Small and micro enterprises must now report tax benefits directly on the main tax return form [8]. Branch Offices and Tax Benefits - Enterprises with non-legal person branch offices must aggregate the number of employees and total assets from both the main office and branches to determine eligibility for small and micro enterprise benefits [11]. Interaction with Other Tax Benefits - Small and micro enterprise tax benefits cannot be combined with other preferential tax policies, such as those for high-tech enterprises, but businesses can choose the more favorable option [16][18].

Core Viewpoint - The article discusses the implementation of the VAT credit offset policy, which allows general VAT taxpayers with both VAT credits and outstanding tax liabilities to alleviate financial pressure by offsetting their credits against their debts [2]. Business Overview - General VAT taxpayers can apply to offset their VAT credits against outstanding VAT liabilities through the electronic tax bureau if their output tax is less than their input tax, resulting in a VAT credit at the end of the period [2]. Application Process - Step 1: Log into the electronic tax bureau and navigate to the VAT credit offset module [4]. - Step 2: The system will automatically display the taxpayer's credit and debt information, allowing them to confirm whether to offset late fees before submission [5]. - Step 3: The application undergoes either intelligent or manual review, with successful submissions leading to automatic completion of the process [7][8]. VAT Declaration Form Filling - After completing the VAT credit offset, taxpayers must record the reduction in their VAT credit in the VAT credit ledger. The offset amount will automatically populate in the next VAT declaration [10]. Frequently Asked Questions - VAT credit offset allows general VAT taxpayers with both outstanding VAT and VAT credits to use their credits to settle their debts [11]. - Conditions for eligibility include being a general VAT taxpayer with both outstanding VAT and VAT credits [13][14]. - Taxpayers can also use VAT credits to offset supplementary tax payments [15]. - The offset amount is determined by the order of tax liabilities, with earlier debts being settled first [16].

Core Viewpoint - The article discusses the tax policies and conditions for small and micro-profit enterprises in China, emphasizing the criteria for qualification and the benefits of tax reductions available until December 31, 2027 [3][4]. Group 1: Definition and Conditions - Small micro-profit enterprises are defined as those with an annual taxable income not exceeding 3 million yuan, total assets not exceeding 50 million yuan, and a workforce of no more than 30 employees [2]. - The criteria for qualification include not being in restricted or prohibited industries [2]. Group 2: Tax Reduction Policies - According to the announcement by the Ministry of Finance and the State Taxation Administration, small micro-profit enterprises can enjoy a 25% reduction in corporate income tax [3]. - The tax reduction policy is applicable regardless of the method of tax collection, whether it is based on accounting or fixed assessment [3]. Group 3: Application Process - Enterprises can enjoy the tax reduction by self-assessing, declaring, and retaining relevant documentation for verification [4]. - Required documentation includes proof that the business is not in a restricted industry, calculations of the number of employees, and total assets [4][5]. Group 4: Average Calculation - The number of employees and total assets should be calculated based on the quarterly average for the year [6]. - The formula for calculating the quarterly average is provided, ensuring accurate reporting for tax purposes [6]. Group 5: Prepayment and Year-End Settlement - Enterprises can enjoy the small micro-profit tax benefits during prepayment of corporate income tax if they meet the criteria at that time [7]. - If an enterprise qualifies for the tax reduction during prepayment but does not meet the criteria during year-end settlement, they must pay the tax difference [9]. Group 6: Changes in Tax Reporting - The annual tax declaration form for small micro-profit enterprises has been optimized, with specific changes noted for compliance [13]. - Small micro-profit enterprises are required to file quarterly prepayments and annual settlements [14]. Group 7: Branch Offices and Tax Calculation - Enterprises with non-legal person branch offices must aggregate the number of employees, total assets, and taxable income from all branches to determine eligibility for small micro-profit status [16]. - The tax obligations for branches are clarified under the relevant tax regulations [17]. Group 8: Choosing Between Tax Benefits - High-tech enterprises that also qualify as small micro-profit enterprises can choose the more favorable tax rate but cannot combine the benefits [20][22]. - The article advises on how to navigate the selection of tax benefits based on the enterprise's situation [22]. Group 9: Compliance Risks - Enterprises should ensure accurate reporting of the number of employees, total assets, and taxable income to avoid compliance issues [23]. - The importance of accurate calculations and declarations is emphasized to maintain eligibility for tax benefits [23].

Core Viewpoint - The article discusses the tax benefits for high-tech enterprises in China, specifically focusing on the preferential corporate income tax rate of 15% and the conditions required to maintain this status. Group 1: Tax Benefits and Conditions - High-tech enterprises can enjoy a reduced corporate income tax rate of 15% for three years if they obtain the high-tech enterprise certificate, starting from the year of certification [3] - To qualify for the 15% tax rate, enterprises must meet specific criteria regarding income, personnel, and R&D expenses, including having at least 10% of employees as scientific and technological personnel and 60% of revenue from high-tech products [4] - If a high-tech enterprise fails to renew its qualification by the end of the year, it must pay the standard tax rate of 25% for the period it was underpaid [3][4] Group 2: Changes in Enterprise Status - High-tech enterprises must report any significant changes, such as name changes or business restructuring, to the certifying authority within three months [5] - If the changes do not meet the qualification criteria, the high-tech status will be revoked from the year of change [6] Group 3: Policy Overlap and Documentation - Enterprises can choose the most favorable tax policy but cannot combine the high-tech enterprise tax benefits with small and micro enterprise tax incentives [7] - Required documentation for maintaining high-tech enterprise status includes the qualification certificate, R&D expense records, and proof of employee qualifications [8]

Group 1 - The core viewpoint emphasizes the criteria for high-tech enterprises, including revenue thresholds and R&D expenditure requirements [2] - Companies must have at least 3% of enterprises with sales revenue exceeding 200 million in the past year [2] - R&D expenses incurred within China must account for no less than 60% of total R&D expenses [2] - High-tech products or services must contribute at least 60% to the total revenue of the enterprise [2] - The proportion of technology personnel engaged in R&D and related activities must be no less than 10% of the total workforce [2] Group 2 - The qualification for high-tech enterprises is valid for three years from the issuance date of the certificate [3] Group 3 - Companies must fill out the "High-tech Enterprise Preferential Situation and Details Form" to apply for high-tech enterprise status [4] - All valid high-tech enterprises are required to report, regardless of whether they enjoy tax benefits [4] - The annual corporate income tax return must be completed based on the business situation [4] Group 4 - Related links provide additional resources for corporate income tax filing and benefits [6]

Core Viewpoint - The article provides insights into recent tax-related inquiries from taxpayers regarding corporate income tax filing and compliance, highlighting specific regulations and guidelines for various scenarios [2][4]. Group 1: Tax Filing and Compliance - Taxpayers must complete the corporate income tax filing for the year 2024 between January 1 and May 31, 2025 [2]. - During the preparatory phase of a business, expenses incurred cannot be counted as losses for the current year but can be deducted in the year operations begin or amortized over a minimum of three years [2]. - Partners in a partnership cannot use the partnership's losses to offset their own profits when calculating corporate income tax [4]. Group 2: Losses and Deductions - Losses from foreign operations cannot offset profits from domestic operations, but domestic losses can be used to offset foreign income [4]. - High-tech enterprises that have not been re-certified after their qualification period must prepay corporate income tax at a rate of 15% until re-certification is obtained [4]. - Actual expenses incurred during the year can be provisionally accounted for in tax filings even if valid receipts are not obtained in time, but valid receipts must be provided during the final tax settlement [5].