{"id":18086,"date":"2026-09-16T10:10:38","date_gmt":"2026-09-16T02:10:38","guid":{"rendered":"https:\/\/www.qicaiying.cn\/archives\/18086"},"modified":"2026-09-16T10:10:44","modified_gmt":"2026-09-16T02:10:44","slug":"%e5%b0%8f%e5%be%ae%e4%bc%81%e4%b8%9a%e6%89%80%e5%be%97%e7%a8%8e%e4%bc%98%e6%83%a0%e5%bb%b6%e7%bb%ad%e5%88%b02027%e5%b9%b4%e5%ba%95%ef%bc%9a300%e4%b8%87%e4%b8%b4%e7%95%8c%e7%82%b9%e4%b8%ba%e4%bd%95","status":"publish","type":"post","link":"https:\/\/www.qicaiying.cn\/en\/archives\/18086","title":{"rendered":"Income Tax Incentives for Micro and Small Enterprises Extended Through the End of 2027: Why the 3 Million Threshold Should Not Be Crossed Lightly"},"content":{"rendered":"<p>The corporate income tax preferential policy for small, low-profit enterprises has been extended through December 31, 2027, and is currently the most certain and widely applicable universal policy. However, every year during the annual tax settlement season, some companies\u2014due to a misunderstanding of the rules\u2014either miss out on the benefits or end up overpaying a significant amount of tax because they \u201dcross the line.\u201d<\/p>\n<h2>All four conditions must be met simultaneously.<\/h2>\n<p>To be eligible for the discount, businesses must meet all of the following criteria:<\/p>\n<ul>\n<li>Engaged in national<strong>Not restricted, not prohibited<\/strong>sector<\/li>\n<li>year (e.g. school year, fiscal year)<strong>No more than 300 practitioners<\/strong>(Calculated based on the quarterly average for the year)<\/li>\n<li>year (e.g. school year, fiscal year)<strong>Total assets not exceeding $50 million<\/strong>(Also based on quarterly averages)<\/li>\n<li>year (e.g. school year, fiscal year)<strong>Taxable income does not exceed 3 million yuan<\/strong><\/li>\n<\/ul>\n<p>All four criteria are essential. In practice, the most common source of errors involves the calculation of the \u201dquarterly averages\u201d for the number of employees and total assets\u2014that is, instead of using the year-end or year-beginning figures, one first calculates the average for each quarter and then computes the annual quarterly average.<\/p>\n<h2>Just how low is the tax burden?<\/h2>\n<p>The policy states: For small and micro-profit enterprises, the portion of annual taxable income not exceeding 3 million yuan,<strong>Include the amount in taxable income at a reduced rate of 25%, and pay corporate income tax at a rate of 20%.<\/strong>, with an effective tax rate of 5%.<\/p>\n<p>Here\u2019s an example: A small and micro enterprise had a taxable income of 2.8 million yuan in 2026. Its corporate income tax liability = 2.8 million \u00d7 25% \u00d7 20% = 140,000 yuan, with an effective tax rate of 5%. Compared to the statutory tax rate of 25%, the tax savings are quite substantial.<\/p>\n<p>It should be noted that different sources provide varying descriptions of the actual tax burden for the 1 million to 3 million range (some use a uniform 5% methodology, while others use a tiered approach),<strong>For specific calculations, please refer to the guidelines published by the competent tax authority and the instructions for completing the tax return forms.<\/strong>, Don't make decisions based solely on spreadsheets circulating online.<\/p>\n<h2>The 3 Million Threshold: Why We Can\u2019t \u201dBreak Through\u201d<\/h2>\n<p>This is the most important point to keep in mind. Discounts are based on<strong>Is it more than 3 million yuan?<\/strong>The full amount is subject to taxation; it is not just the excess portion that is taxed at the higher rate.<\/p>\n<p>In other words, if taxable income increases from 3 million to 3.01 million\u2014a difference of 10,000\u2014this could cause the overall tax burden to jump directly from the preferential tax bracket to the full application of the 25.1% rate, resulting in additional tax payments that may far exceed the 10,000 itself.<\/p>\n<p>Therefore.<strong>Never artificially adjust profits to \u201dcross the line.\u201d<\/strong>. The practice of keeping taxable income below 3 million by artificially inflating costs and shifting revenue across accounting periods carries extremely high risks under the cross-tax-type comparisons performed by the Golden Tax System. If such adjustments are reversed, the costs of back taxes, late payment penalties, and fines will far exceed the tax savings.<\/p>\n<p>The correct planning approach is to lay the groundwork in advance: reasonable R&amp;D investments, compliant expense allocations, business spin-offs, and organizational structure design should all be completed before business operations begin, rather than rushing to adjust the books at the last minute before the annual tax settlement.<\/p>\n<h2>How to Claim: Determine eligibility on your own, file a claim, and retain documentation for future reference<\/h2>\n<p>Preferential Policies for Small and Micro Enterprises<strong>No tax approval is required<\/strong>. Enterprises should follow the \u201dself-assessment, declaration for benefits, and retention for future reference\u201d procedure; when filing their returns, they should complete the relevant fields, and the system will automatically calculate the tax reduction or exemption amount.<\/p>\n<p>However, \u201dno approval required\u201d does not mean \u201dno documentation required.\u201d Documents that must be retained for future reference include: financial statements related to the number of employees and total assets, as well as materials proving compliance with industry requirements. It is recommended to verify compliance before filing the annual tax settlement and to document the calculation process in writing for your records.<\/p>\n<h2>Three Common Misconceptions<\/h2>\n<ul>\n<li>Misconception 1: Taxable income is equal to the total profit reported in the financial statements. The correct answer is that tax adjustments must be made in accordance with tax law standards; business entertainment expenses, advertising expenses, employee benefit expenses, and other items must all be adjusted when calculating the tax base.<\/li>\n<li>Misconception 2: Tax benefits require approval. The correct approach is to determine eligibility on your own and file a claim to receive the benefit.<\/li>\n<li>Misconception 3: Thresholds can be adjusted on an ad hoc basis. The correct answer is that compliance boundaries must not be crossed.<\/li>\n<\/ul>\n<p>Policy details are subject to the announcements issued by the Ministry of Finance and the State Taxation Administration. Qicaiying can assist enterprises with assessing their eligibility as small and micro enterprises, planning for threshold levels, and reviewing annual tax settlement and finalization filings.<\/p>","protected":false},"excerpt":{"rendered":"<p>\u5c0f\u578b\u5fae\u5229\u4f01\u4e1a\u6240\u5f97\u7a0e\u4f18\u60e0\u653f\u7b56\u5ef6\u7eed\u81f32027\u5e7412\u670831\u65e5\uff0c\u5e74\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d300\u4e07\u5143\u4ee5\u5185\u53ef\u4eab\u4f4e\u7a0e\u8d1f\u3002\u4f46\u4f18\u60e0\u662f\u6309&#8221;\u662f\u5426\u8d85\u8fc7300\u4e07&#8221;\u5168\u989d\u5224\u5b9a\uff0c\u8d85\u8fc71\u4e07\u5143\u5c31\u53ef\u80fd\u8ba9\u7a0e\u8d1f\u4ece10%\u8df3\u523025%\u3002\u672c\u6587\u62c6\u89e3\u56db\u9879\u524d\u7f6e\u6761\u4ef6\u3001\u5206\u6863\u8ba1\u7b97\u65b9\u5f0f\u4e0e\u4e34\u754c\u70b9\u7684\u6b63\u786e\u89c4\u5212\u601d\u8def\u3002<\/p>","protected":false},"author":10,"featured_media":18085,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13,17,18,64],"tags":[2211,2212,2213,2214,2215],"class_list":["post-18086","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-guide","category-allguide","category-recomguide","category-gf-tax-compliance","tag-2211","tag-2212","tag-2213","tag-2214","tag-2215"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u5c0f\u5fae\u4f01\u4e1a\u6240\u5f97\u7a0e\u4f18\u60e0\u5ef6\u7eed\u52302027\u5e74\u5e95\uff1a300\u4e07\u4e34\u754c\u70b9\u4e3a\u4f55\u4e0d\u80fd\u968f\u4fbf\u95ef<\/title>\n<meta name=\"description\" content=\"\u5c0f\u578b\u5fae\u5229\u4f01\u4e1a\u6240\u5f97\u7a0e\u4f18\u60e0\u653f\u7b56\u5ef6\u7eed\u81f32027\u5e7412\u670831\u65e5\uff0c\u5e74\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d300\u4e07\u5143\u4ee5\u5185\u53ef\u4eab\u4f4e\u7a0e\u8d1f\u3002\u4f46\u4f18\u60e0\u662f\u6309&quot;\u662f\u5426\u8d85\u8fc7300\u4e07&quot;\u5168\u989d\u5224\u5b9a\uff0c\u8d85\u8fc71\u4e07\u5143\u5c31\u53ef\u80fd\u8ba9\u7a0e\u8d1f\u4ece10%\u8df3\u523025%\u3002\u672c\u6587\u62c6\u89e3\u56db\u9879\u524d\u7f6e\u6761\u4ef6\u3001\u5206\u6863\u8ba1\u7b97\u65b9\u5f0f\u4e0e\u4e34\u754c\u70b9\u7684\u6b63\u786e\u89c4\u5212\u601d\u8def\u3002\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.qicaiying.cn\/en\/archives\/18086\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u5c0f\u5fae\u4f01\u4e1a\u6240\u5f97\u7a0e\u4f18\u60e0\u5ef6\u7eed\u52302027\u5e74\u5e95\uff1a300\u4e07\u4e34\u754c\u70b9\u4e3a\u4f55\u4e0d\u80fd\u968f\u4fbf\u95ef\" \/>\n<meta property=\"og:description\" content=\"\u5c0f\u578b\u5fae\u5229\u4f01\u4e1a\u6240\u5f97\u7a0e\u4f18\u60e0\u653f\u7b56\u5ef6\u7eed\u81f32027\u5e7412\u670831\u65e5\uff0c\u5e74\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d300\u4e07\u5143\u4ee5\u5185\u53ef\u4eab\u4f4e\u7a0e\u8d1f\u3002\u4f46\u4f18\u60e0\u662f\u6309&quot;\u662f\u5426\u8d85\u8fc7300\u4e07&quot;\u5168\u989d\u5224\u5b9a\uff0c\u8d85\u8fc71\u4e07\u5143\u5c31\u53ef\u80fd\u8ba9\u7a0e\u8d1f\u4ece10%\u8df3\u523025%\u3002\u672c\u6587\u62c6\u89e3\u56db\u9879\u524d\u7f6e\u6761\u4ef6\u3001\u5206\u6863\u8ba1\u7b97\u65b9\u5f0f\u4e0e\u4e34\u754c\u70b9\u7684\u6b63\u786e\u89c4\u5212\u601d\u8def\u3002\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.qicaiying.cn\/en\/archives\/18086\/\" \/>\n<meta property=\"og:site_name\" content=\"\u4f01\u8d22\u76c8\" \/>\n<meta property=\"article:published_time\" content=\"2026-09-16T02:10:38+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-09-16T02:10:44+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/qcyboss.oss-cn-shenzhen.aliyuncs.com\/wp-content\/uploads\/2026\/09\/20260916101035614.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1230\" \/>\n\t<meta property=\"og:image:height\" content=\"690\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"\u53e4, \u6653\u6e05\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"\u53e4, \u6653\u6e05\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.qicaiying.cn\\\/archives\\\/18086#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.qicaiying.cn\\\/archives\\\/18086\"},\"author\":{\"name\":\"\u53e4, \u6653\u6e05\",\"@id\":\"https:\\\/\\\/www.qicaiying.cn\\\/#\\\/schema\\\/person\\\/7d5e6b19b46c4af03227851974e6863a\"},\"headline\":\"\u5c0f\u5fae\u4f01\u4e1a\u6240\u5f97\u7a0e\u4f18\u60e0\u5ef6\u7eed\u52302027\u5e74\u5e95\uff1a300\u4e07\u4e34\u754c\u70b9\u4e3a\u4f55\u4e0d\u80fd\u968f\u4fbf\u95ef\",\"datePublished\":\"2026-09-16T02:10:38+00:00\",\"dateModified\":\"2026-09-16T02:10:44+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.qicaiying.cn\\\/archives\\\/18086\"},\"wordCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.qicaiying.cn\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.qicaiying.cn\\\/archives\\\/18086#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/qcyboss.oss-cn-shenzhen.aliyuncs.com\\\/wp-content\\\/uploads\\\/2026\\\/09\\\/20260916101035614.jpg\",\"keywords\":[\"\u5c0f\u578b\u5fae\u5229\u4f01\u4e1a\",\"\u4f01\u4e1a\u6240\u5f97\u7a0e\u4f18\u60e0\",\"\u4e34\u754c\u70b9\u7b79\u5212\",\"\u6c47\u7b97\u6e05\u7f34\",\"\u4f01\u4e1a\u8282\u7a0e\"],\"articleSection\":[\"\u5546\u4e1a\u6307\u5357\",\"\u5168\u90e8\",\"\u63a8\u8350\",\"\u8d22\u7a0e\u5408\u89c4\u6307\u5357\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.qicaiying.cn\\\/archives\\\/18086\",\"url\":\"https:\\\/\\\/www.qicaiying.cn\\\/archives\\\/18086\",\"name\":\"\u5c0f\u5fae\u4f01\u4e1a\u6240\u5f97\u7a0e\u4f18\u60e0\u5ef6\u7eed\u52302027\u5e74\u5e95\uff1a300\u4e07\u4e34\u754c\u70b9\u4e3a\u4f55\u4e0d\u80fd\u968f\u4fbf\u95ef\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.qicaiying.cn\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.qicaiying.cn\\\/archives\\\/18086#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.qicaiying.cn\\\/archives\\\/18086#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/qcyboss.oss-cn-shenzhen.aliyuncs.com\\\/wp-content\\\/uploads\\\/2026\\\/09\\\/20260916101035614.jpg\",\"datePublished\":\"2026-09-16T02:10:38+00:00\",\"dateModified\":\"2026-09-16T02:10:44+00:00\",\"description\":\"\u5c0f\u578b\u5fae\u5229\u4f01\u4e1a\u6240\u5f97\u7a0e\u4f18\u60e0\u653f\u7b56\u5ef6\u7eed\u81f32027\u5e7412\u670831\u65e5\uff0c\u5e74\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d300\u4e07\u5143\u4ee5\u5185\u53ef\u4eab\u4f4e\u7a0e\u8d1f\u3002\u4f46\u4f18\u60e0\u662f\u6309\\\"\u662f\u5426\u8d85\u8fc7300\u4e07\\\"\u5168\u989d\u5224\u5b9a\uff0c\u8d85\u8fc71\u4e07\u5143\u5c31\u53ef\u80fd\u8ba9\u7a0e\u8d1f\u4ece10%\u8df3\u523025%\u3002\u672c\u6587\u62c6\u89e3\u56db\u9879\u524d\u7f6e\u6761\u4ef6\u3001\u5206\u6863\u8ba1\u7b97\u65b9\u5f0f\u4e0e\u4e34\u754c\u70b9\u7684\u6b63\u786e\u89c4\u5212\u601d\u8def\u3002\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.qicaiying.cn\\\/archives\\\/18086#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.qicaiying.cn\\\/archives\\\/18086\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.qicaiying.cn\\\/archives\\\/18086#primaryimage\",\"url\":\"https:\\\/\\\/qcyboss.oss-cn-shenzhen.aliyuncs.com\\\/wp-content\\\/uploads\\\/2026\\\/09\\\/20260916101035614.jpg\",\"contentUrl\":\"https:\\\/\\\/qcyboss.oss-cn-shenzhen.aliyuncs.com\\\/wp-content\\\/uploads\\\/2026\\\/09\\\/20260916101035614.jpg\",\"width\":1230,\"height\":690,\"caption\":\"\u5c0f\u5fae\u4f01\u4e1a\u6240\u5f97\u7a0e\u4f18\u60e0\u5ef6\u7eed\u52302027\u5e74\u5e95\uff1a300\u4e07\u4e34\u754c\u70b9\u4e3a\u4f55\u4e0d\u80fd\u968f\u4fbf\u95ef\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.qicaiying.cn\\\/archives\\\/18086#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.qicaiying.cn\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"\u5c0f\u5fae\u4f01\u4e1a\u6240\u5f97\u7a0e\u4f18\u60e0\u5ef6\u7eed\u52302027\u5e74\u5e95\uff1a300\u4e07\u4e34\u754c\u70b9\u4e3a\u4f55\u4e0d\u80fd\u968f\u4fbf\u95ef\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.qicaiying.cn\\\/#website\",\"url\":\"https:\\\/\\\/www.qicaiying.cn\\\/\",\"name\":\"\u4f01\u8d22\u76c8\",\"description\":\"\u4f01\u8d22\u76c8\u00b7\u8d4b\u80fd\u6bcf\u4e00\u4e2a\u521b\u4e1a\u68a6\u60f3\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.qicaiying.cn\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.qicaiying.cn\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.qicaiying.cn\\\/#organization\",\"name\":\"\u4f01\u8d22\u76c8\",\"url\":\"https:\\\/\\\/www.qicaiying.cn\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.qicaiying.cn\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.qicaiying.cn\\\/wp-content\\\/uploads\\\/2025\\\/06\\\/512.png\",\"contentUrl\":\"https:\\\/\\\/www.qicaiying.cn\\\/wp-content\\\/uploads\\\/2025\\\/06\\\/512.png\",\"width\":512,\"height\":512,\"caption\":\"\u4f01\u8d22\u76c8\"},\"image\":{\"@id\":\"https:\\\/\\\/www.qicaiying.cn\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.qicaiying.cn\\\/#\\\/schema\\\/person\\\/7d5e6b19b46c4af03227851974e6863a\",\"name\":\"\u53e4, \u6653\u6e05\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/d90c81e14d394faa80e35739a437323eff380c91d5367e3dedb47719ce400057?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/d90c81e14d394faa80e35739a437323eff380c91d5367e3dedb47719ce400057?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/d90c81e14d394faa80e35739a437323eff380c91d5367e3dedb47719ce400057?s=96&d=mm&r=g\",\"caption\":\"\u53e4, \u6653\u6e05\"},\"url\":\"https:\\\/\\\/www.qicaiying.cn\\\/en\\\/archives\\\/author\\\/guxiaoqing\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Income Tax Incentives for Micro and Small Enterprises Extended Through the End of 2027: Why the 3 Million Threshold Should Not Be Crossed Lightly","description":"\u5c0f\u578b\u5fae\u5229\u4f01\u4e1a\u6240\u5f97\u7a0e\u4f18\u60e0\u653f\u7b56\u5ef6\u7eed\u81f32027\u5e7412\u670831\u65e5\uff0c\u5e74\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d300\u4e07\u5143\u4ee5\u5185\u53ef\u4eab\u4f4e\u7a0e\u8d1f\u3002\u4f46\u4f18\u60e0\u662f\u6309\"\u662f\u5426\u8d85\u8fc7300\u4e07\"\u5168\u989d\u5224\u5b9a\uff0c\u8d85\u8fc71\u4e07\u5143\u5c31\u53ef\u80fd\u8ba9\u7a0e\u8d1f\u4ece10%\u8df3\u523025%\u3002\u672c\u6587\u62c6\u89e3\u56db\u9879\u524d\u7f6e\u6761\u4ef6\u3001\u5206\u6863\u8ba1\u7b97\u65b9\u5f0f\u4e0e\u4e34\u754c\u70b9\u7684\u6b63\u786e\u89c4\u5212\u601d\u8def\u3002","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.qicaiying.cn\/en\/archives\/18086\/","og_locale":"en_US","og_type":"article","og_title":"\u5c0f\u5fae\u4f01\u4e1a\u6240\u5f97\u7a0e\u4f18\u60e0\u5ef6\u7eed\u52302027\u5e74\u5e95\uff1a300\u4e07\u4e34\u754c\u70b9\u4e3a\u4f55\u4e0d\u80fd\u968f\u4fbf\u95ef","og_description":"\u5c0f\u578b\u5fae\u5229\u4f01\u4e1a\u6240\u5f97\u7a0e\u4f18\u60e0\u653f\u7b56\u5ef6\u7eed\u81f32027\u5e7412\u670831\u65e5\uff0c\u5e74\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d300\u4e07\u5143\u4ee5\u5185\u53ef\u4eab\u4f4e\u7a0e\u8d1f\u3002\u4f46\u4f18\u60e0\u662f\u6309\"\u662f\u5426\u8d85\u8fc7300\u4e07\"\u5168\u989d\u5224\u5b9a\uff0c\u8d85\u8fc71\u4e07\u5143\u5c31\u53ef\u80fd\u8ba9\u7a0e\u8d1f\u4ece10%\u8df3\u523025%\u3002\u672c\u6587\u62c6\u89e3\u56db\u9879\u524d\u7f6e\u6761\u4ef6\u3001\u5206\u6863\u8ba1\u7b97\u65b9\u5f0f\u4e0e\u4e34\u754c\u70b9\u7684\u6b63\u786e\u89c4\u5212\u601d\u8def\u3002","og_url":"https:\/\/www.qicaiying.cn\/en\/archives\/18086\/","og_site_name":"\u4f01\u8d22\u76c8","article_published_time":"2026-09-16T02:10:38+00:00","article_modified_time":"2026-09-16T02:10:44+00:00","og_image":[{"width":1230,"height":690,"url":"https:\/\/qcyboss.oss-cn-shenzhen.aliyuncs.com\/wp-content\/uploads\/2026\/09\/20260916101035614.jpg","type":"image\/jpeg"}],"author":"\u53e4, \u6653\u6e05","twitter_card":"summary_large_image","twitter_misc":{"Written by":"\u53e4, \u6653\u6e05"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.qicaiying.cn\/archives\/18086#article","isPartOf":{"@id":"https:\/\/www.qicaiying.cn\/archives\/18086"},"author":{"name":"\u53e4, \u6653\u6e05","@id":"https:\/\/www.qicaiying.cn\/#\/schema\/person\/7d5e6b19b46c4af03227851974e6863a"},"headline":"\u5c0f\u5fae\u4f01\u4e1a\u6240\u5f97\u7a0e\u4f18\u60e0\u5ef6\u7eed\u52302027\u5e74\u5e95\uff1a300\u4e07\u4e34\u754c\u70b9\u4e3a\u4f55\u4e0d\u80fd\u968f\u4fbf\u95ef","datePublished":"2026-09-16T02:10:38+00:00","dateModified":"2026-09-16T02:10:44+00:00","mainEntityOfPage":{"@id":"https:\/\/www.qicaiying.cn\/archives\/18086"},"wordCount":0,"publisher":{"@id":"https:\/\/www.qicaiying.cn\/#organization"},"image":{"@id":"https:\/\/www.qicaiying.cn\/archives\/18086#primaryimage"},"thumbnailUrl":"https:\/\/qcyboss.oss-cn-shenzhen.aliyuncs.com\/wp-content\/uploads\/2026\/09\/20260916101035614.jpg","keywords":["\u5c0f\u578b\u5fae\u5229\u4f01\u4e1a","\u4f01\u4e1a\u6240\u5f97\u7a0e\u4f18\u60e0","\u4e34\u754c\u70b9\u7b79\u5212","\u6c47\u7b97\u6e05\u7f34","\u4f01\u4e1a\u8282\u7a0e"],"articleSection":["\u5546\u4e1a\u6307\u5357","\u5168\u90e8","\u63a8\u8350","\u8d22\u7a0e\u5408\u89c4\u6307\u5357"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/www.qicaiying.cn\/archives\/18086","url":"https:\/\/www.qicaiying.cn\/archives\/18086","name":"Income Tax Incentives for Micro and Small Enterprises Extended Through the End of 2027: Why the 3 Million Threshold Should Not Be Crossed Lightly","isPartOf":{"@id":"https:\/\/www.qicaiying.cn\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.qicaiying.cn\/archives\/18086#primaryimage"},"image":{"@id":"https:\/\/www.qicaiying.cn\/archives\/18086#primaryimage"},"thumbnailUrl":"https:\/\/qcyboss.oss-cn-shenzhen.aliyuncs.com\/wp-content\/uploads\/2026\/09\/20260916101035614.jpg","datePublished":"2026-09-16T02:10:38+00:00","dateModified":"2026-09-16T02:10:44+00:00","description":"\u5c0f\u578b\u5fae\u5229\u4f01\u4e1a\u6240\u5f97\u7a0e\u4f18\u60e0\u653f\u7b56\u5ef6\u7eed\u81f32027\u5e7412\u670831\u65e5\uff0c\u5e74\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d300\u4e07\u5143\u4ee5\u5185\u53ef\u4eab\u4f4e\u7a0e\u8d1f\u3002\u4f46\u4f18\u60e0\u662f\u6309\"\u662f\u5426\u8d85\u8fc7300\u4e07\"\u5168\u989d\u5224\u5b9a\uff0c\u8d85\u8fc71\u4e07\u5143\u5c31\u53ef\u80fd\u8ba9\u7a0e\u8d1f\u4ece10%\u8df3\u523025%\u3002\u672c\u6587\u62c6\u89e3\u56db\u9879\u524d\u7f6e\u6761\u4ef6\u3001\u5206\u6863\u8ba1\u7b97\u65b9\u5f0f\u4e0e\u4e34\u754c\u70b9\u7684\u6b63\u786e\u89c4\u5212\u601d\u8def\u3002","breadcrumb":{"@id":"https:\/\/www.qicaiying.cn\/archives\/18086#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.qicaiying.cn\/archives\/18086"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.qicaiying.cn\/archives\/18086#primaryimage","url":"https:\/\/qcyboss.oss-cn-shenzhen.aliyuncs.com\/wp-content\/uploads\/2026\/09\/20260916101035614.jpg","contentUrl":"https:\/\/qcyboss.oss-cn-shenzhen.aliyuncs.com\/wp-content\/uploads\/2026\/09\/20260916101035614.jpg","width":1230,"height":690,"caption":"\u5c0f\u5fae\u4f01\u4e1a\u6240\u5f97\u7a0e\u4f18\u60e0\u5ef6\u7eed\u52302027\u5e74\u5e95\uff1a300\u4e07\u4e34\u754c\u70b9\u4e3a\u4f55\u4e0d\u80fd\u968f\u4fbf\u95ef"},{"@type":"BreadcrumbList","@id":"https:\/\/www.qicaiying.cn\/archives\/18086#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.qicaiying.cn\/"},{"@type":"ListItem","position":2,"name":"\u5c0f\u5fae\u4f01\u4e1a\u6240\u5f97\u7a0e\u4f18\u60e0\u5ef6\u7eed\u52302027\u5e74\u5e95\uff1a300\u4e07\u4e34\u754c\u70b9\u4e3a\u4f55\u4e0d\u80fd\u968f\u4fbf\u95ef"}]},{"@type":"WebSite","@id":"https:\/\/www.qicaiying.cn\/#website","url":"https:\/\/www.qicaiying.cn\/","name":"QCY","description":"Qicaiying: Empowering Every Entrepreneurial Dream","publisher":{"@id":"https:\/\/www.qicaiying.cn\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.qicaiying.cn\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.qicaiying.cn\/#organization","name":"QCY","url":"https:\/\/www.qicaiying.cn\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.qicaiying.cn\/#\/schema\/logo\/image\/","url":"https:\/\/www.qicaiying.cn\/wp-content\/uploads\/2025\/06\/512.png","contentUrl":"https:\/\/www.qicaiying.cn\/wp-content\/uploads\/2025\/06\/512.png","width":512,"height":512,"caption":"\u4f01\u8d22\u76c8"},"image":{"@id":"https:\/\/www.qicaiying.cn\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/www.qicaiying.cn\/#\/schema\/person\/7d5e6b19b46c4af03227851974e6863a","name":"Ancient, Hiu Ching","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/d90c81e14d394faa80e35739a437323eff380c91d5367e3dedb47719ce400057?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/d90c81e14d394faa80e35739a437323eff380c91d5367e3dedb47719ce400057?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/d90c81e14d394faa80e35739a437323eff380c91d5367e3dedb47719ce400057?s=96&d=mm&r=g","caption":"\u53e4, \u6653\u6e05"},"url":"https:\/\/www.qicaiying.cn\/en\/archives\/author\/guxiaoqing"}]}},"_links":{"self":[{"href":"https:\/\/www.qicaiying.cn\/en\/wp-json\/wp\/v2\/posts\/18086","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.qicaiying.cn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.qicaiying.cn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.qicaiying.cn\/en\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/www.qicaiying.cn\/en\/wp-json\/wp\/v2\/comments?post=18086"}],"version-history":[{"count":1,"href":"https:\/\/www.qicaiying.cn\/en\/wp-json\/wp\/v2\/posts\/18086\/revisions"}],"predecessor-version":[{"id":18087,"href":"https:\/\/www.qicaiying.cn\/en\/wp-json\/wp\/v2\/posts\/18086\/revisions\/18087"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.qicaiying.cn\/en\/wp-json\/wp\/v2\/media\/18085"}],"wp:attachment":[{"href":"https:\/\/www.qicaiying.cn\/en\/wp-json\/wp\/v2\/media?parent=18086"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.qicaiying.cn\/en\/wp-json\/wp\/v2\/categories?post=18086"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.qicaiying.cn\/en\/wp-json\/wp\/v2\/tags?post=18086"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}