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对方公司注销了,发票该怎么办?
蓝色柳林财税室· 2025-09-29 08:46
Core Viewpoint - The article emphasizes the various tax incentives available for individual businesses in China, particularly during the "National Individual Business Service Month" in September, highlighting the importance of these businesses in the urban economy [9]. Tax Incentives Summary - **Value-Added Tax (VAT) Exemptions**: From January 1, 2023, to December 31, 2027, small-scale VAT taxpayers are exempt from VAT if their monthly sales do not exceed 100,000 yuan (quarterly sales not exceeding 300,000 yuan) [9]. - **Reduced VAT Rate**: Small-scale VAT taxpayers with taxable sales income subject to a 3% rate can have it reduced to 1% [10]. - **Personal Income Tax Reductions**: From January 1, 2023, to December 31, 2027, individual businesses with annual taxable income not exceeding 2 million yuan can have their income tax halved [10]. - **"Six Taxes and Two Fees" Policy**: From January 1, 2023, to December 31, 2027, individual businesses will have a 50% reduction in resource tax, urban maintenance and construction tax, urban land use tax, property tax, usage tax, stamp tax, cultivated land occupation tax, and education fee surcharges [12]. - **Support for Key Groups**: From January 1, 2023, to December 31, 2027, individuals from poverty alleviation backgrounds or those with specific employment certificates can deduct up to 20,000 yuan from their actual tax payable each year for three years [13][15].