Group 1 - The article discusses the exemption of value-added tax (VAT) for small-scale taxpayers with monthly sales not exceeding 100,000 yuan, effective until December 31, 2027 [9][10]. - It highlights that small-scale taxpayers whose total monthly sales exceed 100,000 yuan can still be exempt from VAT if the sales of real estate are deducted and the remaining sales do not exceed 100,000 yuan [10].

Core Viewpoint - The article emphasizes the importance of tax policies and regulations for businesses in Tianjin, particularly regarding property tax for self-built factories and temporary structures during construction [1][2][3]. Tax Obligations and Exemptions - Temporary structures built for construction purposes, such as worker rest areas, are exempt from property tax during the construction period [1]. - Property tax for newly constructed buildings begins from the month following the completion and acceptance of the building [2]. - If a building is used before acceptance, property tax is applicable from the month following its use [3]. Property Tax Calculation - Property tax is calculated based on the remaining value of the property after deducting 10% to 30%, with the specific deduction percentage determined by local government regulations [5]. - In Tianjin, the property tax is calculated based on the original value of the property as recorded in accounting books, minus a 30% deduction [5]. Tax Incentives for Small Enterprises - From January 1, 2023, to December 31, 2027, small-scale taxpayers, small and micro enterprises, and individual businesses can benefit from a 50% reduction in property tax [7].

Group 1 - The article discusses the new personal pension tax deferral policy effective from January 1, 2024, which allows individuals to contribute up to 12,000 yuan annually to their personal pension accounts with tax deductions applicable at different stages [4] - Contributions made to personal pension accounts can be deducted from comprehensive income or business income, and investment income within these accounts is not subject to personal income tax [4] - Upon withdrawal, personal pensions will be taxed at a flat rate of 3%, separate from other income, which is beneficial for individuals [4] Group 2 - The article outlines various tax incentives for individual businesses, including a VAT exemption for small-scale taxpayers with monthly sales not exceeding 100,000 yuan or quarterly sales not exceeding 300,000 yuan from January 1, 2023, to December 31, 2027 [12] - Individual businesses with annual taxable income not exceeding 2 million yuan can enjoy a 50% reduction in personal income tax from January 1, 2023, to December 31, 2027 [13] - A range of taxes, including resource tax and urban maintenance and construction tax, will be halved for individual businesses from January 1, 2023, to December 31, 2027 [16]

Group 1 - The article discusses the eligibility of companies for the "Six Taxes and Two Fees" reduction policy, indicating that small-scale VAT taxpayers and small micro-profit enterprises can enjoy this benefit even if they have already received other tax incentives [2][3]. - The order of enjoying the "Six Taxes and Two Fees" reduction is that it is an additional benefit on top of other existing incentives, with the calculation base being the taxable amount after deducting previous reductions [2][3]. - Newly established companies registered as general VAT taxpayers can apply for the "Six Taxes and Two Fees" reduction if they meet specific criteria, such as having fewer than 300 employees and total assets not exceeding 50 million [3][4]. Group 2 - Companies that are not classified as small micro-profit enterprises at the parent level cannot benefit from the "Six Taxes and Two Fees" reduction even if their branches qualify [4]. - Foreign enterprises registered as general VAT taxpayers are not eligible for the "Six Taxes and Two Fees" reduction policy [5]. - Changes in the status of small micro-profit enterprises due to corrections in corporate income tax annual reports require corresponding adjustments in the "Six Taxes and Two Fees" declarations [6]. Group 3 - When a small-scale VAT taxpayer transitions to a general taxpayer, they will no longer enjoy the "Six Taxes and Two Fees" reduction from the effective date of the change, but they can still benefit from the reduction for the tax periods prior to the transition [6]. - For taxes that are declared annually or quarterly, companies must differentiate between the periods before and after the change in taxpayer status to calculate the taxable amount accordingly [6].