Core Viewpoint - The article discusses the implementation of the "Six Taxes and Two Fees" reduction policy, which allows for a 50% reduction in certain taxes and fees for eligible businesses until December 31, 2027 [4][5]. Group 1: Policy Details - The "Six Taxes and Two Fees" reduction policy includes resource tax (excluding water resource tax), urban maintenance and construction tax, property tax, urban land use tax, stamp tax (excluding securities transaction stamp tax), and cultivated land occupation tax, along with education fee surcharge and local education surcharge, totaling eight items [4]. - The policy effectively reduces these taxes and fees by half, equating to a 50% discount [4]. Group 2: Eligible Entities - The eligible entities for the "Six Taxes and Two Fees" reduction policy include small-scale VAT taxpayers, small and micro enterprises, individual businesses, and newly established enterprises that meet specific criteria [5]. - Newly established enterprises can enjoy the reduction if they engage in non-restricted and non-prohibited industries, have fewer than 300 employees, and total assets not exceeding 50 million [5]. Group 3: Transition from Small to General Taxpayer - If a company transitions from a small-scale VAT taxpayer to a general VAT taxpayer, it will no longer be eligible for the "Six Taxes and Two Fees" reduction policy from the effective date of the general taxpayer status. However, if the company qualifies as a small and micro enterprise or is an individual business, it can still benefit from the reduction [6]. Group 4: Tax Filing Process - There are three types of filing modes available: confirmation, supplementary, and form-filling. Taxpayers can select the appropriate filing form based on their actual situation through the electronic tax bureau [7]. - For example, general taxpayers can fill out the relevant forms in the system, including the details of the tax reduction, and submit the application once all data is confirmed [7]. Group 5: Specific Tax Filing Examples - For resource tax, property tax, urban land use tax, and stamp tax, taxpayers can log into the electronic tax bureau and access the relevant modules to fill out the tax reduction details [8].