小微、高新企业全占了，上税咋整

小微、高新企业全占了，上税咋整小微、高新企业全占了，上税咋整话说有一种苦逼的公司名叫“小微”全名是小型微利企业相当于创业圈的“屌丝”属于没钱没背景没资源那种能维持温饱就是他最大的骄傲而还有一种备受关注的公司它就是“高新”全名叫做高新技术企业属于妥妥的“潜力股”有技术，有内涵，有几把刷子就欠点火候目前是重点“栽培”的对象原本，“小微”和“高新”是井水不犯河水可偏偏有一些企业集“小微”和“高新”于一体这下就犯了难申请企业所得税税收优惠到底是用“小微”还是用“高新”？

first，What needs to be clear is，“小微”和“高新”的企业所得税优惠是不可以叠加享受的，Can only enjoy one of them。那么，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：《财政部税务总局关于实施小微企业普惠性税收减免政策的通知》（财税〔2025〕13号），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%。

通过以上政策可以知道：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.。小博认为，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。

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