增值税小规模纳税人、小型微利企业和个体工商户减半征收“六税两费”政策

Group 1 - The article discusses tax and fee incentives provided by the government to support the development of the manufacturing industry, particularly for small-scale taxpayers, small and micro enterprises, and individual businesses [3][4]. - The policy includes a halving of the "six taxes and two fees" for eligible entities, which encompasses resource tax (excluding water resource tax), urban maintenance and construction tax, property tax, urban land use tax, stamp duty (excluding securities transaction stamp duty), cultivated land occupation tax, education fee surcharge, and local education surcharge [4][6]. - The effective period for these incentives is from January 1, 2023, to December 31, 2027 [5]. Group 2 - Small and micro enterprises that meet specific criteria, such as an annual taxable income not exceeding 3 million yuan, a workforce of no more than 300 people, and total assets not exceeding 50 million yuan, are eligible for these tax benefits [6]. - The policy allows for the cumulative enjoyment of the "six taxes and two fees" incentives alongside other existing tax benefits [6][7]. - Taxpayers who have already paid relevant taxes before the policy announcement on August 2, 2023, can offset these against future tax liabilities or request refunds [7]. Group 3 - Taxpayers must declare their eligibility for these benefits at the time of tax obligation occurrence, and relevant documentation must be retained for verification [8][9]. - The application process for these incentives can be conducted through electronic tax offices or tax service halls, providing both online and offline options [10]. - The policy is based on the announcement from the Ministry of Finance and the State Taxation Administration regarding further support for small and micro enterprises and individual businesses [11].