Core Viewpoint - The article discusses tax relief policies aimed at supporting key groups in entrepreneurship, particularly focusing on small and micro enterprises and individual businesses, with specific benefits for impoverished populations and unemployed individuals [2][10]. Group 1: Eligible Groups - The policy targets specific groups including impoverished populations, individuals holding "Employment and Entrepreneurship Certificates," and those registered as unemployed for over six months [3][4]. - It also includes zero-employment families and unemployed individuals from families receiving urban minimum living security, as well as recent college graduates within their graduation year [4][5]. Group 2: Benefits Offered - From January 1, 2023, to December 31, 2027, eligible individuals engaged in individual businesses can deduct up to 20,000 yuan annually from their actual payable taxes, including VAT and personal income tax, for a period of three years [5][6]. - The deduction limit can be increased by up to 20% based on local government decisions [5]. Group 3: Conditions for Enjoying Benefits - If the annual tax payable is less than the deduction limit, the tax relief will be limited to the actual tax paid; if it exceeds the limit, the deduction will be capped at the specified limit [6]. Group 4: Application Process - Impoverished individuals can claim benefits when filing taxes with the tax authority [7]. - Other eligible groups must first apply for the "Employment and Entrepreneurship Certificate" before claiming benefits, with specific procedures outlined for recent graduates and unemployed individuals [8]. Group 5: Duration of Benefits - Individuals who have not fully utilized the three-year benefit period by December 31, 2027, can continue to enjoy the benefits until the three-year term is completed [9]. Group 6: Policy Basis - The policies are based on the announcement from the Ministry of Finance, State Taxation Administration, Ministry of Human Resources and Social Security, and Ministry of Agriculture and Rural Affairs regarding tax policies to support key groups in entrepreneurship and employment [10].