漫解税收|个体户个人所得税“公私混用”费用怎么扣？

Group 1 - The article discusses the importance of separating business and personal expenses for individual businesses, highlighting that 40% of mixed-use expenses can be deducted as business-related costs according to tax regulations [2] - An example is provided where a total expense of 2000 yuan is analyzed, showing that only 400 yuan can be deducted as a business expense from the mixed-use portion [2] - The article emphasizes the need for proper documentation and categorization of expenses, suggesting that invoices should be separated for business and personal purchases to avoid confusion [3] Group 2 - The article outlines the calculation of taxable income for enterprises, which is derived from total revenue minus non-taxable income, exempt income, various deductions, and allowable carryover losses from previous years [9] - It specifies that the taxable amount is calculated by multiplying the taxable income by the applicable tax rate and then subtracting any tax reductions or credits [11] - The article distinguishes between exempt income (such as government bond interest and certain dividends) and non-taxable income (like government grants and administrative fees) [11][13]