个体工商户必看！超过200万也能享个税减半！

Core Viewpoint - The article emphasizes the importance of understanding the difference between annual income and taxable income, highlighting that taxable income can be significantly lower due to deductions such as costs, expenses, and losses [4][5][6]. Tax Calculation Methodology - Taxable income is calculated as: Income - Costs - Expenses - Taxes - Losses - Other Allowable Deductions [5]. - For an income of 3 million, with costs of 800,000, expenses of 200,000, taxes of 100,000, losses of 50,000, and other allowable deductions of 50,000, the taxable income would be 1.8 million [5]. - The normal tax payable on 1.8 million is calculated as 1.8 million × 35% - 65,500 = 564,500 [6]. Tax Reduction for Income Below 2 Million - For taxable income below 2 million, the tax can be halved. For example, if the taxable income is 1.8 million, the tax payable would be 564,500 × 50% = 282,250 [5][7]. - If taxable income exceeds 2 million, the calculation must be segmented, with the first 2 million being eligible for a reduction and the excess taxed at the full rate [10][13]. Tax Calculation for Income Above 2 Million - For a taxable income of 2.4 million, the first 2 million is taxed at a reduced rate, while the remaining 400,000 is taxed at the full rate [7][8]. - The calculation steps include determining the tax for the first 2 million, applying the reduction, and then calculating the tax for the excess amount [7][8]. Individual Business Tax Benefits - All individual businesses can enjoy tax reductions as long as their taxable income does not exceed 2 million, regardless of the method of taxation [13]. - The article outlines that individual businesses can file separately to benefit from the tax reduction if each income source is below 2 million [12][13]. Tax Filing Process - The process for filing tax returns includes filling out the necessary forms in the "Natural Person Electronic Tax Bureau" and submitting the personal income tax reduction application [15]. - It is crucial to understand that individual income sources below 2 million can be filed separately to maximize tax benefits [12][13].