@个体工商户：这些合规事项请您关注！

Core Viewpoint - The article discusses the new VAT policy for small-scale taxpayers, highlighting the option to choose between different tax rates when issuing invoices for sales, particularly in the context of selling used fixed assets [14][19]. Tax Policy - According to the announcement from the Ministry of Finance and the State Taxation Administration, starting from January 1, 2026, small-scale taxpayers (excluding individuals) selling used fixed assets will calculate VAT at a reduced rate of 2% based on a simplified taxation method, instead of the standard 3% [19]. - Small-scale taxpayers can opt to forgo tax exemptions for certain transactions, allowing them to issue special VAT invoices at a rate of 1% or 3% depending on the buyer's request [14][16]. Example Case - An example is provided involving a small-scale taxpayer, "Old Wang's Building Materials Store," which had a total sales revenue of 260,000 yuan in a quarter. The store can choose to issue a special invoice for 20,000 yuan of sales to a department store, opting for a 1% tax rate, while the remaining 240,000 yuan can still enjoy tax exemption [16][18].