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【12366问答】支持小微企业和个体工商户发展税费优惠政策
蓝色柳林财税室·2025-08-28 14:13

Core Viewpoint - The article provides a comprehensive overview of tax relief policies aimed at supporting small and micro enterprises, as well as individual businesses, highlighting specific regulations and procedures for tax exemptions and reductions. Group 1: VAT Policies for Small-scale Taxpayers - Small-scale taxpayers with monthly sales below 100,000 yuan are exempt from VAT and can issue special VAT invoices marked with "免税" for motor vehicle sales [1] - For small-scale taxpayers whose monthly sales are around 100,000 yuan, if uncertain about exceeding this threshold, they should initially issue invoices at a 1% tax rate and can adjust during tax declaration based on actual sales [2] Group 2: Individual Income Tax Policies for Individual Businesses - From January 1, 2023, to December 31, 2027, individual businesses with annual taxable income not exceeding 2 million yuan can enjoy a 50% reduction in individual income tax [4] - The calculation for the tax reduction amount for individual businesses is based on the taxable income not exceeding 2 million yuan, adjusted for other tax relief policies [6] Group 3: Tax Procedures for Small Micro Enterprises - Small micro enterprises can enjoy corporate income tax relief by accurately filling out the tax declaration form during prepayment and annual settlement, with the system automatically calculating the tax reduction [8]