个体工商户有了新规定，一图掌握！

Group 1 - The article outlines the regulations for individual businesses regarding the registration of their addresses and operational sites, allowing them to apply for registration of one or more physical business locations within the jurisdiction of their registration authority [3][4]. - Individual businesses must apply for establishment registration at the registration authority of their operational site, and those conducting business solely online must register at the authority of their residence [4][6]. - The regulations specify that individual businesses engaging in business activities outside their registered area must establish a separate individual business [5]. Group 2 - The article details the tax incentives for individual businesses, including VAT exemptions for small-scale taxpayers with monthly sales below 100,000 yuan, which are exempt from VAT [9]. - For individual businesses with annual taxable income not exceeding 2 million yuan, personal income tax will be halved [13]. - From January 1, 2023, to December 31, 2027, there will be a reduction in various taxes for small-scale VAT taxpayers, small micro-profit enterprises, and individual businesses, including resource tax, urban maintenance and construction tax, property tax, and others [14].