经营所得汇算进行中，这些税惠用得上→

Core Viewpoint - The article outlines key tax incentives related to individual income tax for business income, aimed at helping individuals comply with tax regulations during the 2025 income tax settlement period [1]. Group 1: General Tax Incentives - From January 1, 2023, to December 31, 2027, individual business owners with an annual taxable income not exceeding 2 million yuan will have their personal income tax halved on that portion [3]. - This incentive can be combined with existing personal income tax benefits [3]. - The policy is based on announcements from the Ministry of Finance and the State Administration of Taxation [4]. Group 2: Specific Group Tax Incentives - For key groups such as poverty alleviation populations and individuals with entrepreneurship certificates, there is a tax deduction of up to 20,000 yuan per year for three years on various taxes including personal income tax [6]. - This applies from January 1, 2023, to December 31, 2027, and the limit can be adjusted by local governments [6]. - Similar benefits are available for veterans and individuals with disabilities, with specific deductions determined by local authorities [8][9][10]. Group 3: Industry-Specific and Investment Tax Incentives - Individuals and businesses engaged in agriculture, aquaculture, and fishing will not be subject to personal income tax on their earnings from these activities [12]. - For investments in startup technology companies, individual partners in venture capital firms can deduct 70% of their investment from their taxable income, applicable for investments held for more than two years [12]. - This policy is supported by regulations from the Ministry of Finance and the State Administration of Taxation [13].