个税小课堂 | @个体工商户，个人所得税减半征收优惠政策看这里！案例说明操作步骤

Part 1: Policy Content - The policy states that from January 1, 2023, to December 31, 2027, individual businesses with an annual taxable income not exceeding 2 million yuan will have their personal income tax halved on that portion [2] - This tax reduction can be combined with existing personal income tax preferential policies [2] - The formula for calculating the tax reduction is: Tax Reduction Amount = (Taxable Income up to 2 million yuan * applicable tax rate - other tax reduction amounts) * 50% [2] Part 2: Specific Cases - Case 1: Taxpayer Li, with a taxable income of 1 million yuan in Q1 2025, will have a tax reduction of 142,250 yuan, resulting in a final taxable amount of 142,250 yuan [3][4] - Case 2: Taxpayer Wu, with a taxable income of 2.4 million yuan in Q1 2025, will have a tax reduction of 314,750 yuan, leading to a final taxable amount of 453,750 yuan [5][4] - Taxpayer Zhang, with two individual businesses having taxable incomes of 800,000 yuan and 1.5 million yuan, can aggregate the incomes for tax purposes and enjoy the halved tax rate on the total of 2 million yuan [4] Part 3: Operational Guidelines - For individual businesses under the account-based taxation method, taxpayers can log into the Natural Person Electronic Tax Bureau to file their taxes [6] - The process includes selecting the relevant tax year and entering necessary information such as the business's unified social credit code and tax period [6]