销售自来水是否可以简易计税？

Core Viewpoint - The article discusses a tax reduction policy for individual businesses in Shanxi Province, which allows for a 50% reduction in personal income tax for annual taxable income not exceeding 2 million yuan from January 1, 2023, to December 31, 2027 [7][8]. Summary by Sections Applicable Scope - The tax reduction policy applies to individual businesses regardless of whether they are subject to bookkeeping or simplified taxation [9]. Enjoyment Method - Individual businesses can enjoy the 50% tax reduction during both prepayment and annual settlement of personal income tax without the need for prior registration. They can claim this benefit by filling out the relevant sections in the personal income tax return and the tax exemption report form [10]. Declaration Requirements - Individual businesses can enjoy the tax reduction during prepayment based on the taxable income as of the end of the reporting period. The annual settlement will adjust the tax based on the actual income, allowing for refunds or additional payments as necessary [11][12]. Tax Reduction Calculation Formula - The formula for calculating the tax reduction is: Tax Reduction = (Taxable Income Amount not exceeding 2 million yuan - Other Policy Reductions × Taxable Income Amount not exceeding 2 million yuan / Total Taxable Income) × 50% [13]. Personal Income Tax Rate Table (Applicable to Business Income) - The tax rates for business income are structured in brackets, with rates ranging from 5% for income not exceeding 30,000 yuan to 35% for income exceeding 500,000 yuan [14]. Reporting Requirements - Individual businesses must report the tax reduction amount in the corresponding section of the business income tax return and submit the personal income tax exemption report form. For those filing electronically, tax authorities will provide pre-filled services for the tax reduction amount [15]. Additional Notes - Individual businesses can stack this tax reduction policy with existing personal income tax benefits [16].