“二次创业”不用慌，税惠“加油包”助力再出发

Core Viewpoint - The article outlines a series of tax incentives aimed at supporting entrepreneurs, particularly those starting new businesses, from January 1, 2023, to December 31, 2027, to ease their financial burden and encourage entrepreneurship [2][3][4]. General Tax Incentives for Entrepreneurs - Small-scale VAT taxpayers with monthly sales below 100,000 yuan are exempt from VAT from January 1, 2023, to December 31, 2027 [2][3]. - Small-scale VAT taxpayers with a 3% tax rate can have their VAT reduced to 1% from January 1, 2023, to December 31, 2027 [4][5]. - Small-scale VAT taxpayers, small micro-profit enterprises, and individual businesses can enjoy a 50% reduction in six taxes and two fees from January 1, 2023, to December 31, 2027 [7][9]. - Small micro-profit enterprises can calculate taxable income at a 25% rate and pay corporate income tax at a 20% rate until December 31, 2027 [9][10]. - Individual businesses with annual taxable income not exceeding 2 million yuan can have their income tax halved from January 1, 2023, to December 31, 2027 [10][11]. Targeted Tax Incentives for Specific Groups - Individuals from key groups, such as those who have escaped poverty or are unemployed for over six months, can receive tax reductions up to 20,000 yuan per year for three years starting from their business registration [12][15]. - Self-employed veterans can also receive similar tax reductions of up to 20,000 yuan per year for three years [16][17]. - Military retirees starting individual businesses are exempt from VAT for three years from the date of tax registration [18][19]. - Military retirees who choose self-employment are exempt from personal income tax for three years from the date of tax registration [20][21]. Cross-Border E-commerce Tax Policies - From January 30, 2023, to December 31, 2025, e-commerce export enterprises can have imported goods returned due to unsold stock or returns exempt from import duties and VAT if returned within six months [24][25]. Additional Resources - For more information on tax incentives, the article provides links to various policy guides and compilations related to tax benefits for entrepreneurship and small businesses [26][28][30].