1, the tax preferential policies are different. Small and micro enterprises enjoy the preferential tax policy of value-added tax, which is aimed at enterprises or non-enterprise units with monthly sales of less than 20 thousand yuan for small-scale taxpayers of value-added tax. Small and low-profit enterprises enjoy preferential corporate income tax policies, aiming at engaging in industries that are not restricted or prohibited by the state;

2. The tax correspondence is different. Small and micro enterprises correspond to general taxpayer enterprises. The taxation of small and micro enterprises mainly reduces the burden on small and micro enterprises in terms of income tax, stamp duty and value-added tax.

What is corporate social responsibility?

Corporate social responsibility includes:

1. Produce excellent and high-quality products and services that are welcomed and praised by users. It is the first essence of fulfilling corporate social responsibility;

2. Pay taxes reasonably according to law. As the representative of all citizens, the government must have activity funds while serving the citizens. The source of funds also mainly depends on taxes. The main body of taxation is that enterprises pay taxes and fees;

3. It is equally important to cultivate outstanding talents for the society and cultivate citizens with high morality and law-abiding. Enterprises need people to create value, and human resources play a huge role in production. Enterprises attach importance to cultivating outstanding talents and enhancing the value of human resources, which will improve the quality of products and services.

Legal basis: Article 15 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection.

Enterprises, branches engaged in production and business operations, individual industrial and commercial households and institutions engaged in production and business operations established by enterprises in other places and places (hereinafter referred to as taxpayers engaged in production and business operations) shall, within 30 days from the date of obtaining business licenses, report to the tax authorities for tax registration with relevant documents. The tax authorities shall register the declaration on the day it is received and issue a tax registration certificate.

The administrative department for industry and commerce shall regularly notify the tax authorities of the registration and issuance of business licenses.

The scope and methods for taxpayers other than those specified in the first paragraph of this article to register tax and withholding agents to register tax withholding shall be stipulated by the State Council.