Tax Incentives for Individual Businesses Operating Homestays - From January 1, 2023, to December 31, 2027, individual businesses with an annual taxable income not exceeding 2 million yuan can enjoy a 50% reduction in personal income tax [1] - Individual businesses can combine this new tax incentive with existing personal income tax benefits [1] - Small-scale taxpayers, small micro-profit enterprises, and individual businesses will also benefit from a 50% reduction in various taxes, including resource tax (excluding water resource tax), urban maintenance and construction tax, property tax, urban land use tax, stamp tax (excluding securities transaction stamp tax), cultivated land occupation tax, education fee surcharge, and local education surcharge during the same period [1] VAT Exemptions for Small-Scale Taxpayers - Small-scale taxpayers with monthly sales below 100,000 yuan are exempt from value-added tax (VAT) [1] - For small-scale taxpayers subject to a 3% VAT rate, the rate is reduced to 1% for taxable sales [1] Tax Policies Supporting Specific Groups - From January 1, 2023, to December 31, 2027, individuals from poverty alleviation backgrounds or those holding specific entrepreneurship certificates can deduct up to 24,000 yuan annually from their actual VAT, urban maintenance and construction tax, education fee surcharge, local education surcharge, and personal income tax for three years [3][4] - Similar tax deductions apply to self-employed veterans under the same time frame and conditions [4]
个体工商户经营民宿的同时提供采摘、观光等活动,可以享受哪些税收优惠?
蓝色柳林财税室·2025-09-23 01:02