涉税名词一起学 | 个体工商户减半征收个人所得税系列（4）个体工商户享受减半征收个人所得税政策是否需要办理备案？

Group 1 - Individual industrial and commercial households do not need to file for record when enjoying the personal income tax reduction policy [3] - The policy allows individual industrial and commercial households to enjoy a 50% reduction in personal income tax during both prepayment and annual settlement without the need for filing [3] - Taxpayers can benefit from the policy by filling out the personal income tax declaration form and the relevant sections of the tax exemption report form [3] Group 2 - Small-scale taxpayers who are registered as general taxpayers will no longer enjoy the "six taxes and two fees" reduction policy from the effective date of general taxpayer registration [9] - If a small-scale taxpayer exceeds the sales threshold and fails to register as a general taxpayer after being notified by the tax authority, they will lose the "six taxes and two fees" reduction from the following month [9] - Taxpayers meeting the criteria for small and micro enterprises or newly established enterprises can still apply for the "six taxes and two fees" reduction [9]