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图说丨毕业生看过来,这里有你需要的税收优惠政策(创业篇)
蓝色柳林财税室·2025-08-02 15:29

Group 1 - The article discusses tax incentives for individual businesses and small micro-profit enterprises in Guangdong Province, aimed at supporting entrepreneurship among recent graduates and other key groups [3][5]. - For individual businesses, there is a tax deduction of up to 24,000 yuan per year for three years on various taxes, starting from the month of registration [3]. - From January 1, 2023, to December 31, 2027, individual businesses with annual taxable income not exceeding 2 million yuan will have their personal income tax halved on that portion [3]. Group 2 - Small micro-profit enterprises are defined as those with annual taxable income not exceeding 3 million yuan, fewer than 300 employees, and total assets not exceeding 50 million yuan [3]. - These small micro-profit enterprises will have 25% of their taxable income counted for tax purposes, and will be taxed at a rate of 20% from January 1, 2023, to December 31, 2027 [3].