Core Viewpoint - The article discusses common misconceptions regarding the preferential personal income tax policy for individual industrial and commercial households, specifically the half-rate tax reduction for those with an annual taxable income not exceeding 2 million yuan [4]. Group 1: Misconceptions about Tax Policy - Individual industrial and commercial households cannot enjoy the half-rate personal income tax reduction in conjunction with other personal income tax preferential policies [5]. - Individual industrial and commercial households can enjoy the half-rate personal income tax reduction while also benefiting from existing personal income tax preferential policies [5]. - Individual industrial and commercial households under the assessed tax collection method are not eligible for the half-rate personal income tax reduction [7]. - All individual industrial and commercial households, regardless of the tax collection method, can benefit from the half-rate personal income tax reduction [9]. Group 2: Tax Calculation and Eligibility - Individual industrial and commercial households that derive income from multiple sources can still enjoy the half-rate personal income tax reduction [12]. - When prepaying taxes, individual industrial and commercial households can enjoy the reduction based on their estimated annual taxable income, with adjustments made during the annual tax settlement [14].