定期定额个体工商户开具专票，需要自行申报纳税吗？

Group 1 - The article discusses the importance of timely tax declaration for small-scale individual businesses, especially when issuing special VAT invoices, highlighting that they must self-declare regardless of whether they exceed their quota [5][6] - It emphasizes that being on a fixed quota does not exempt businesses from the responsibility of tax declaration, indicating that they should be proactive in understanding their tax obligations [6] - The article provides a reminder to avoid late payment penalties by ensuring that tax payments are made within the designated declaration period [5] Group 2 - The article mentions the establishment of an information-sharing mechanism between health, finance, and tax departments regarding the exemption of personal income tax for childcare subsidies [13] - It states that the announcement regarding the tax exemption for childcare subsidies will take effect from January 1, 2025 [14] - The article also notes that businesses undergoing bankruptcy restructuring can apply for credit restoration if they have paid their taxes and corrected any tax-related credit issues [20][21]