欢迎扫描下方二维码关注： 店长小孙： 个体工商户享受减半征收个人所得税政策是否需要办理备案？ 个体工商户享受减半征收个人所得税政策时无需办理备案。 个体工商户在预缴和汇算清缴个人所得税时均可享受减半征税政策，享受政策时无需进行备案，通过填写 个人所得税纳税申报表和减免税事项报告表相关栏次，即可享受。 【来源】 《关于〈国家税务总局关于进一步落实支持个体工商户发展个人所得税优惠政策有关事项的公 告〉的解读》第四条。 店长小孙： 明白啦！ 下期带您了解更多关于个体工商户减半征收个人所得税优惠政策的知识！ 来源：国家税务总局济南市税务局 国家税务总局济南市济阳区税务局 编发：国家税务总局山东省税务局办公室 制作： 侯玢仲 编审：王 羽 邵洋洋 纪孟君 责编：桑 军 来源 山东税务 欢迎扫描下方二维码关注： 温馨提醒：蓝色柳林财税室为非官方平台，是由编者以学习笔记形式建立的平台，所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用，并非实际办税费的标准，欢迎交流学习，共同分享学习经验成果。文章版权归原作者所有，如有不妥，请联系删除。 根据《增值税一般纳税人登记管理办法》 (国家税务总局令第 43 号公布)和《 ...

欢迎扫描下方二维码关注： 店长小孙： 我是个体工商户，听说有一项与我们有关的"减半征收个人所得税"优惠政策，具体啥情况呀？ 个体工商户减半征收个人所得税政策，是指自2023年1月1日至2027年12月31日，对个体工商户年应纳税所 得额不超过200万元的部分，减半征收个人所得税。 店长小孙： 具体怎么计算呀？ 个体工商户按照以下方法计算减免税额： 减免税额=（经营所得应纳税所得额不超过200万元部分的应纳税额-其他政策减免税额×经营所得应纳税所 得额不超过200万元部分÷经营所得应纳税所得额）×50%。 【举例说明】 纳税人李某经营个体工商户C，年应纳税所得额为8万元（适用税率10%，速算扣除数 1500），假设无其他政策减免税额。 应纳税额＝80000×10%-1500=6500（元） 减免税额=6500×50%＝3250（元） 制作： 侯玢仲 编审： 王 羽 邵洋洋 纪孟君 李国秀 责编：桑 军 来源 山东税务 欢迎扫描下方二维码关注： 温馨提醒：蓝色柳林财税室为非官方平台，是由编者以学习笔记形式建立的平台，所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用，并非实际办税费的标准，欢迎交流学习， ...

Core Viewpoint - The article discusses the new tax credit policy for foreign investors in China, aimed at promoting reinvestment of profits earned by foreign enterprises in the country. This policy will be effective from January 1, 2025, to December 31, 2028, and is designed to enhance the business environment and attract foreign investment [1]. Summary by Sections Policy Overview - The policy allows foreign investors to directly invest their distributed profits in China, with tax credits applicable to certain types of income such as dividends and royalties [3][4]. - The applicable tax rate for dividends and similar income under tax treaties with foreign governments is set at below 10% [3]. Eligibility Criteria - Foreign investors must receive profits from Chinese resident enterprises as retained earnings, which can be reinvested [4]. - Direct investments must include capital increases, new establishments, or equity acquisitions, excluding certain stock purchases [4]. - Investments must be in industries listed in the "Encouraged Foreign Investment Industry Catalog" [5]. - Foreign investors are required to hold their investments for at least 5 years (60 months) to qualify for the tax credit [5]. Investment Recovery and Tax Obligations - After 5 years, if foreign investors withdraw their investments, they must report and pay any deferred taxes on the distributed profits [5]. - If investments are withdrawn before the 5-year period, the tax credits will be adjusted, and any excess credits must be repaid [5]. - The policy allows for tax credits to be carried forward until the balance is exhausted, even after the policy's expiration [6]. Application and Compliance - Foreign investors must provide necessary documentation to the profit-distributing enterprises to benefit from the tax credit [6]. - The profit-distributing enterprises can temporarily refrain from withholding taxes on reinvested profits based on the provided documentation [6]. - Investments made before the policy announcement can apply for retroactive tax credits, but investments prior to January 1, 2025, are not eligible [6].

Core Viewpoint - The article discusses the new tax policy that allows individual industrial and commercial households to enjoy a 50% reduction in personal income tax for annual taxable income not exceeding 2 million yuan, effective from January 1, 2023, to December 31, 2027, thereby increasing the previous threshold from 1 million yuan to 2 million yuan [11]. Group 1: Tax Policy Details - The new policy aims to further support the development of individual industrial and commercial households by reducing their tax burden [11]. - The reduction applies to the portion of taxable income not exceeding 2 million yuan, allowing for cumulative benefits with existing tax incentives [11]. - The calculation for the tax reduction is embedded in the electronic tax bureau system, which automatically computes the tax relief for eligible taxpayers [13]. Group 2: Application and Compliance - Individual industrial and commercial households do not need to file for record-keeping to enjoy the tax reduction; they can simply fill out the relevant sections in their personal income tax declaration forms [13][14]. - The tax authority will provide pre-filled forms for those filing through the electronic tax bureau, simplifying the process for taxpayers [14]. - Taxpayers who have already made advance payments for their income tax can still benefit from the reduction, with options for tax refunds or offsets against future tax liabilities [15].