这类人不得按“工资薪金”申报个税，赶紧自查!

Tax Regulations for Individual Business Owners - Individual business owners must calculate their income based on operating income and cannot declare salary income [5] - According to the tax regulations, reasonable salary expenses paid to employees can be deducted, but the salary of the business owner cannot be deducted before tax [6] Tax Incentives for Small-scale Taxpayers - From January 1, 2023, to December 31, 2027, small-scale taxpayers with monthly sales not exceeding 100,000 yuan (or quarterly sales not exceeding 300,000 yuan) are exempt from value-added tax [8] - Small-scale taxpayers are subject to a 3% tax rate on taxable sales during the same period [8]