涉税名词一起学 | 个体工商户减半征收个人所得税系列（1）什么是个体工商户减半征收个人所得税政策？

Group 1 - The core viewpoint of the article is the introduction of a personal income tax reduction policy for individual industrial and commercial households, which allows for a 50% reduction on taxable income not exceeding 2 million yuan from January 1, 2023, to December 31, 2027 [4] - The calculation method for the tax reduction is provided, which involves determining the taxable amount and applying the reduction formula [4] - An example is given to illustrate the calculation of the tax reduction, showing a taxpayer with an annual taxable income of 80,000 yuan and the resulting tax reduction amount [4] Group 2 - The article indicates that the policy aims to support individual businesses by reducing their tax burden, thereby encouraging entrepreneurship and innovation [4] - The article concludes with a note that further information on the personal income tax reduction policy for individual industrial and commercial households will be provided in future discussions [5]