Port communication关于小微企业所得税减半征收的4个相关问题解答财政部、税务总局联合发布了《关于进一步扩大小型微利企业所得税优惠政策范围的通知》（财税〔2025〕77号），规定自2025年1月1日至2025年12月31日，将小型微利企业的年应纳税所得额上限由50万元提高到100万元，由此小型微利企业的加班征收政策进一步扩大范围。
新政策相信大家已经听说了，现在要更详细的解释一下，关于“年应纳税所得额低于100万的小微企业”具体情形有哪些，预缴税款时需注意哪几个问题。one、核定所得税率征收的企业，能否享受减半征收政策？核定应税所得率征收企业。
Qualified small and low-profit enterprises in the previous tax year，The cumulative taxable income for the year does not exceed 1 million yuan at the time of prepayment，Can enjoy half tax reduction policy。two、定额征收企业，如果满足条件能相应减少税额吗？根据减半征税政策规定需要调减定额的定额征收企业，Adjusted by the competent tax authorities in accordance with procedures，Collection according to original method。
three、上一纳税年度不符合小型微利企业条件，预计本年度符合条件的企业，咋办？这么办：预缴时本年度累计实际利润额或者累计应纳税所得额不超过100万元，Can enjoy half tax reduction policy。对于本年度新注册深圳公司的企业，满足该条件的，也可享受减半征收政策。
Four、公告现在才出台，我2025年第一季度可以享受减半征收却多缴了企业所得税，多缴的部分可以抵扣吗？可以。可在以后季度应预缴的企业所得税税款中抵减。Note：企业预缴时享受了减半征税政策，Those who do not meet the conditions of small and low-profit enterprises during annual settlement and settlement，Taxes must be paid in accordance with regulations。请结合前三问来看。
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。
