股权转让印花税能否享受减半征收？

Group 1 - The article discusses tax policies aimed at supporting small and micro enterprises, including a reduction in various taxes for small-scale taxpayers and individual businesses from January 1, 2023, to December 31, 2027 [2] - It highlights the taxation method for transferring non-listed company shares, which is based on the amount listed in the property transfer document, excluding VAT, with a tax rate of 0.05% [2] - The article also mentions the taxation method for transferring listed company shares, which is based on the transaction amount with a tax rate of 0.1%, and notes a recent announcement to halve the securities transaction stamp duty starting from August 28, 2023 [3] Group 2 - The article references the implementation of the Corporate Income Tax Law, specifying that income from providing services includes various sectors such as construction, transportation, and consulting [11] - It outlines the principles for recognizing sales revenue, emphasizing the accrual basis and the substance over form principle, and details the conditions under which service income can be reliably estimated [13] - The article provides methods for determining the progress of service completion, which include measuring completed work and the proportion of costs incurred [14]