佛山市顺德区个体核定征收双免政策实操

Core Points - The article discusses the implementation of the individual tax exemption policy in Shunde District, Foshan, aimed at simplifying tax management for individual operators and promoting the healthy development of the individual economy [1][8]. Group 1: Policy Overview - The individual tax exemption policy includes two main aspects: exemption from value-added tax (VAT) for eligible small-scale taxpayers and exemption from personal income tax for certain industries or situations [1][3]. - The policy is designed to support small and micro enterprises, reduce operational costs, and enhance market vitality through a pre-determined tax assessment method [1][3]. Group 2: Eligibility and Scope - To qualify for the dual exemption policy, individual operators must meet specific conditions, including being registered in Shunde District and having an annual turnover below a certain threshold, typically measured in RMB [3]. - Eligible industries primarily include retail, catering, and service sectors, while excluding special fields such as medical, beauty, or health-related services [3]. Group 3: Practical Steps and Process - The application process involves three main steps: tax registration and assessment, tax declaration and exemption processing, and record-keeping and audit preparation [8]. - Individual operators must submit their business data for tax assessment, declare taxes quarterly or annually, and maintain accurate records to ensure compliance [8].