家庭住房套次如何认定?
蓝色柳林财税室·2025-09-26 12:06

Group 1 - The article discusses the "National Individual Business Service Month" and highlights the theme of empowering individual businesses through various tax policies, including the halving of personal income tax for individual businesses [8][10]. - Individual businesses can enjoy the halved personal income tax policy without the need for prior registration, simply by filling out the relevant sections in the personal income tax declaration form and the tax exemption report form [10][11]. - The tax reduction amount for individual businesses is calculated based on the formula provided in the announcement by the State Taxation Administration, specifically for the portion of taxable income not exceeding 2 million yuan [11][12]. Group 2 - The policy applies to individual businesses regardless of their taxation method, but it does not extend to sole proprietorships and partnerships [12]. - To qualify for the halved personal income tax policy, individual businesses must be registered as market entities and have completed the necessary registration processes [12].