Port communication2025Reasonable and scientific tax payment strategies for small and micro enterprises and high-tech enterprises in Shenzhen in recent years，The People's Bank of China, together with the China Banking and Insurance Regulatory Commission and other departments, compiled the "China Small and Micro Enterprises Financial Services Report (2025)" (hereinafter referred to as the "White Paper")，This is the first white paper on financial services for small and micro enterprises publicly released by relevant Chinese government departments.。
white paper display，Compared to 2025，2025Credit support for small and micro enterprises in China has continued to increase in，Financing costs dropped significantly，The coverage of financial services is gradually broadened，Financial service models and products continue to innovate，The convenience of financial services continues to improve，Diversified financing channels adapted to the characteristics of small and micro enterprises have been expanded。
The state’s support for small and micro enterprises is increasing year by year.；High-tech enterprises enjoy preferential corporate income tax rates，High-tech enterprises enjoy a preferential income tax rate of 15%，This is equivalent to a 40% reduction based on the original 25%.。Analysis of the definition of small and micro enterprises and high-tech enterprises：Microenterprises are small businesses、microenterprise、The collective name of family-owned enterprises was proposed by economist Professor Lang Xianping。
2025Year，my country has implemented the tax threshold policy for small and micro enterprises and individual industrial and commercial households and the policy of halving the income tax for small and low-profit enterprises, reducing taxes by nearly 100 billion yuan.。High-tech enterprises refer to those in the "high-tech fields supported by the state"，Continuously carry out research and development and transformation of technological achievements，Form the core independent intellectual property rights of the enterprise，and carry out business activities based on this，within China (excluding Hong Kong)、Australia、Taiwan area) resident enterprises registered for more than one year。
it is knowledge intensive、Technology-intensive economic entities。first，What needs to be clear is，The corporate income tax preferential treatment for “small micro and micro enterprises” and “high-tech enterprises” cannot be enjoyed at the same time.，Can only enjoy one of them。So，What are the differences between the corporate income tax preferential treatment for “small micro enterprises” and “high-tech enterprises”? High-tech enterprise income tax incentives：High-tech enterprises that need key support from the state，Corporate income tax is levied at a reduced rate of 15%。
Income tax incentives for small and low-profit enterprises："Notice of the Ministry of Finance and the State Administration of Taxation on the Implementation of Inclusive Tax Reduction and Reduction Policies for Small and Micro Enterprises"，2025January 1, 2025 to December 31, 2025，For small and low-profit enterprises, the annual taxable income does not exceed 1 million yuan.，25% reduction is included in taxable income，Pay corporate income tax at a rate of 20%；For the portion of the annual taxable income exceeding RMB 1 million but not exceeding RMB 3 million，50% reduced mortgage rate included in taxable income，Pay corporate income tax at a rate of 20%。
A summary of the tax strategy for small and micro enterprises and high-tech enterprises can be known through the above policies：When the annual taxable income of the enterprise does not exceed 3 million yuan，The actual tax burden for small low-profit businesses is up to 10% (segments may be 5% or 10%)；When the annual taxable income of the enterprise exceeds 3 million yuan，The company's tax burden is 25%，At this time, the tax burden for high-tech enterprises is 15%.。
at last，We can know through comparison，When an enterprise is a high-tech enterprise，When they also meet the conditions of small and low-profit enterprises，Different amounts of taxable income will have different impacts on the actual tax burden of the high-tech enterprise.。Taxpayers choose differently，Directly leads to differences in the tax burden of enterprises。Next，It’s time to take the EQ test! How should companies choose?
According to the provisions of tax law，Tax preferential policies are freely available to taxpayers.，There is no document stipulating that high-tech enterprises must apply the preferential corporate income tax policies for high-tech enterprises.，It is not suitable for the preferential income tax policy for small and low-profit enterprises.。think，High-tech enterprises can preferentially choose preferential tax rates from taxpayers based on their own actual conditions.，However, it is not allowed to be enjoyed in combination。
After reading the above，Bosses, do you know how to choose between "high-tech" and "small and micro"?，I think it doesn’t matter whether it’s “high-tech” or “small and micro”，Businesses should keep accounts and file taxes on time，Be a legal and law-abiding operator。
About Hong Kong Xintong
Hong Kong Xintong focuses onGuangdong and Hong Kong license plates、Shenzhen Hazardous Chemicals Business License、Shenzhen labor dispatch licenseandShenzhen Charity Foundationapplication services，Assist customers to applyShenzhen travel agency business license、Shenzhen pawn shop business license、Shenzhen auction house license and other mainstream domestic financial licenses，Support enterprises to achieve compliance expansion of cross-border financial business。Also availableODI overseas investment registration、International travel agency registration and other services，Help enterprises expand their presence in international markets。Provide one-stop compliance solutions for enterprises。To learn more，Please contactHong Kong Information Communications Consultant。
