一问一答 | 个体工商户减半征收个人所得税热点问题解答

Group 1 - The article discusses the resource tax reduction policies for various industries, particularly focusing on oil and gas extraction, coal mining, and shale gas [10][12][15]. - Specific tax reductions include a 20% reduction for low-yield oil and gas fields, a 30% reduction for high-sulfur natural gas and deep-water oil extraction, and a 40% reduction for heavy oil [10][11]. - The article outlines that local governments can decide on tax exemptions or reductions under certain circumstances, such as significant losses due to accidents or natural disasters [11][12]. Group 2 - The resource tax law, effective from September 1, 2020, replaces the previous interim regulations established in 1993 [12][13]. - Continued tax incentives for shale gas include a 30% reduction in resource tax until December 31, 2027, to promote natural gas supply [16][17]. - The article emphasizes the importance of maintaining proper documentation for tax exemptions and reductions, including mining licenses and production reports [19][21].