Group 1 - The article discusses various tax policies aimed at supporting individual businesses and specific groups, including veterans and disabled individuals [4][6][10] - From January 1, 2023, to December 31, 2027, small-scale VAT taxpayers will benefit from a reduced VAT rate of 1% on taxable sales income that would normally be taxed at 3% [4][6] - There are provisions for immediate VAT refunds for businesses that employ disabled individuals, based on the number of disabled employees [4][6][10] Group 2 - Individual businesses operated by military families are exempt from VAT for three years from the date of tax registration [4][6] - The article highlights tax incentives for businesses that hire veterans or individuals from key groups, provided they meet specific employment and insurance criteria [10][12][13] - The article emphasizes the importance of compliance with labor contracts and social insurance payments to qualify for these tax benefits [12][18]
2025年个体工商户税惠政策指引——增值税篇
蓝色柳林财税室·2025-09-22 06:37