Tax Obligations - Individual businesses are required to declare and pay taxes, including value-added tax, urban maintenance and construction tax, personal income tax, education fee surcharge, and local education fee surcharge. Additional taxes may apply based on the industry and business scope [2] Tax Incentives - From January 1, 2023, to December 31, 2027, small-scale taxpayers with monthly sales not exceeding 100,000 yuan (quarterly sales not exceeding 300,000 yuan) are exempt from value-added tax [3] - Small-scale taxpayers subject to a 3% tax rate can have their taxable sales income taxed at a reduced rate of 1% during the same period [3] - Individual businesses with annual taxable income not exceeding 2 million yuan will have their personal income tax halved from January 1, 2023, to December 31, 2027 [3]