小规模纳税人适用3%征收率项目是否都可以减按1%征收增值税？

Group 1 - The article discusses the new tax policy for small-scale taxpayers renting out housing, which will take effect on January 1, 2026. Under this policy, individuals (excluding general taxpayers among individual businesses) will calculate value-added tax (VAT) using a simplified method at a reduced rate of 1.5% instead of the standard 3% [7] Group 2 - The article mentions that the input tax related to loan interest cannot be deducted from the output tax. This includes interest expenses on loans and associated fees such as advisory and consulting fees [10]