涉税名词一起学 | 个体工商户减半征收个人所得税系列（5）个体工商户进行个人所得税预缴申报时，如何操作才能正确享受减半征收政策？

Core Viewpoint - Individual industrial and commercial households can correctly enjoy the half-reduction policy for individual income tax on operating income by following key steps in the prepayment declaration process [1]. Group 1: Tax Declaration Process - Step 1: Log in to the Natural Person Electronic Tax Bureau and fill in operating data accurately [1]. - Step 2: Select the tax reduction item as "individual industrial and commercial households half-reduction of operating income individual income tax" in the declaration form [1]. - Step 3: Review and submit the declaration after confirming the accuracy of the tax reduction amount and other data [1]. Group 2: Special Cases - If the individual industrial and commercial household adopts simplified declaration, the tax authority will collect taxes based on the reduced tax amount [1]. - If operating income is obtained from multiple sources, the annual taxable income must be consolidated during the annual tax declaration, and the tax reduction amount recalculated [1].