Core Insights - Individual businesses have become the most prevalent organizational form in China's market, integrating into various aspects of daily life, such as street breakfast shops and community convenience stores [1] Tax Incentives for Individual Businesses - A series of significant policy benefits have been introduced to support individual businesses, particularly notable are the tax incentives that reduce operational costs [3] - Individual businesses can enjoy a 50% reduction in personal income tax, regardless of whether they adopt the bookkeeping or simplified taxation method, directly lowering their core tax burden [3] - Small-scale taxpayers among individual businesses benefit from a reduction in the value-added tax (VAT) rate from 3% to 1% [3] - Individual businesses that issue ordinary VAT invoices and have quarterly revenues below 300,000 can enjoy VAT exemption [3] Regional Tax Policies - In specific tax regions, individual businesses may benefit from a fixed taxation policy, with personal income tax rates as low as 0.5%, significantly reducing tax burdens and maximizing economic benefits for operators [5] - These regional fixed taxation policies are implemented to stimulate local economic development and increase fiscal revenue through tax incentives aimed at attracting investment [5]
个体工商户又火啦!注册新红利,合规降低经营成本!
Sou Hu Cai Jing·2025-12-23 14:18