Group 1 - The correct practice for issuing invoices requires the use of a special invoice seal, and other seals like company seals or financial seals cannot be substituted, as using the wrong seal may render the invoice invalid [3] - According to the "Implementation Rules for the Invoice Management Measures" (State Taxation Administration Order No. 37), invoices must be filled out in numerical order, with complete project details, truthful content, clear handwriting, and printed consistently across all copies, with the special invoice seal affixed to both the invoice and the deduction copy [4] Group 2 - Individual industrial and commercial households can register as general taxpayers if they have sound accounting practices and can provide accurate tax information to the tax authority [5] - The "General Taxpayer Registration Management Measures" (State Taxation Administration Order No. 43) states that taxpayers whose annual taxable sales do not exceed the specified standard and have sound accounting practices can apply for general taxpayer registration [6] Group 3 - It is a misconception that small individual industrial and commercial households can simply close down without formal procedures; they must hold relevant documents and apply for tax deregistration with the tax authority [7] - The "Tax Collection and Administration Law of the People's Republic of China" stipulates that taxpayers must apply for changes or deregistration of tax registration within 30 days of changes in business registration [8] Group 4 - Small-scale taxpayers can issue special VAT invoices if they engage in taxable activities and need to issue such invoices, as per the announcement by the State Taxation Administration [13] - Tax authorities will no longer issue special VAT invoices for small-scale taxpayers who choose to issue them themselves [14] Group 5 - The latest preferential policy for individual industrial and commercial households states that from January 1, 2023, to December 21, 2027, those with taxable income not exceeding 2 million yuan will have their personal income tax halved [15][16] - Individual industrial and commercial households that have already enjoyed other preferential policies can still benefit from the "six taxes and two fees" reduction, which can be stacked on top of existing benefits [17]