【实用】个体工商户减半征收个人所得税政策如何享受？

Group 1 - The core viewpoint of the article is the introduction of a tax policy that allows individual industrial and commercial households to enjoy a 50% reduction in personal income tax for annual taxable income not exceeding 2 million yuan [1][2] - The policy applies broadly to individual industrial and commercial households, regardless of whether they are subject to bookkeeping or simplified taxation [1][2] - Individual industrial and commercial households can enjoy this tax reduction policy without the need for any filing or registration, simply by declaring their prepayment of taxes [2] Group 2 - The policy allows for the combination of this tax reduction with other existing personal income tax preferential policies [2] - During the annual tax settlement, if an individual industrial and commercial household has income from multiple sources, they must consolidate their taxable income to recalculate the tax reduction amount [2]