2025年个体工商户税惠政策指引——其他税费篇

Group 1 - The article discusses the exemption of cultural事业建设费 for enterprises and non-enterprise units providing taxable services, specifically those that do not reach the VAT threshold [4][5] - From January 1, 2025, to December 31, 2027, there will be a 50% reduction in cultural事业建设费 for central revenue, while local governments can also reduce it by up to 50% based on local economic conditions [6] - A new tax policy supports key groups in entrepreneurship, allowing certain individuals to deduct up to 20,000 yuan annually from various taxes for three years starting from their business registration [7] Group 2 - The article outlines the process for taxpayers to obtain a tax payment certificate through the electronic tax bureau, detailing the steps for logging in and selecting the appropriate options [15][20] - It emphasizes the importance of confirming data accuracy before generating the tax payment certificate, ensuring that all information is correct [18][20] - The article also mentions the implications of the stamp tax based on the contract amount, clarifying that the tax is calculated on the contract's stated amount excluding VAT [23][24]