可以or不可以？如何合规适用政策，个体工商户必看！有关个体工商户涉税热点问答请查收~

Core Viewpoint - The article provides a comprehensive overview of tax policies and benefits applicable to individual industrial and commercial households, addressing common questions and clarifying eligibility for various tax incentives. Group 1: Tax Invoice and Deduction Policies - Individual industrial and commercial households classified as small-scale taxpayers can issue VAT special invoices voluntarily using the VAT invoice management system [4] - Individual industrial and commercial households can continue to enjoy the "six taxes and two fees" reduction policy even after benefiting from other tax incentives [6] - Salaries paid to employees by individual industrial and commercial households can be deducted from their operating income [9] - Sponsorship expenses incurred by individual industrial and commercial households cannot be deducted from taxable income [10] Group 2: Income Tax and VAT Policies - Individual industrial and commercial households earning income from multiple sources can enjoy a 50% reduction in personal income tax [8] - From January 1, 2023, to December 31, 2027, small-scale VAT taxpayers with monthly sales below 100,000 yuan are exempt from VAT [13] - Small-scale VAT taxpayers can benefit from a reduced VAT rate of 1% on taxable sales that would normally be taxed at 3% [14] Group 3: Tax Registration and Reporting - Individual industrial and commercial households can register as general VAT taxpayers if they maintain sound accounting records [15] - For simplified reporting, individual industrial and commercial households can use electronic tax payment systems to settle taxes without filing a return [16]