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Core Viewpoint - The article discusses the tax obligations and benefits for individual businesses in China, highlighting recent tax policies aimed at supporting small-scale taxpayers and individual entrepreneurs [5][6][7]. Tax Matters for Individual Businesses - Individual businesses interact with tax authorities primarily through three types of matters: tax information confirmation, invoice usage, and tax declaration [3]. - Tax information confirmation involves verifying and supplementing tax-related information during the registration process [3]. - Invoice usage includes the application for adjustments in invoice limits when the current limits are insufficient [3]. - Tax declaration requires timely submission of tax payments and social insurance contributions, with specific obligations depending on whether the business has employees [3][4]. Common Taxes for Individual Businesses - Common taxes include Value-Added Tax (VAT), Individual Income Tax (IIT), Stamp Duty, and Social Insurance contributions, with specific reporting timelines [4]. - VAT is reported monthly or quarterly, with a deadline of 15 days after the reporting period [4]. - IIT on business income is also reported monthly or quarterly, with similar deadlines [4]. Recent Tax Policy Changes - From January 1, 2023, to December 31, 2027, small-scale VAT taxpayers with monthly sales below 100,000 yuan are exempt from VAT [5]. - Individual businesses with annual taxable income not exceeding 2 million yuan can enjoy a 50% reduction in IIT [5]. - Various tax reductions apply to small-scale VAT taxpayers, small micro-enterprises, and individual businesses, including reductions in resource tax and urban maintenance and construction tax [6]. Support for Specific Groups - Specific provisions exist for military families and veterans engaging in individual businesses, including VAT and IIT exemptions for three years [6][7]. - Self-employed veterans can deduct up to 20,000 yuan annually from their tax obligations for three years, with potential adjustments based on local government decisions [7]. Taxpayer Credit Management - The article outlines a new taxpayer credit management system effective from July 1, 2025, categorizing taxpayers into five levels (A, B, M, C, D) [13][14]. - Taxpayers rated as A will receive various incentives, including public recognition and assistance in tax matters [14][19]. - Certain conditions disqualify businesses from achieving an A rating, such as insufficient operational history or previous poor ratings [21].