Core Viewpoint - The article discusses recent tax policies related to bond interest income and VAT exemptions for small-scale taxpayers and micro-enterprises, highlighting the government's efforts to support these entities through various tax relief measures [5]. Tax Policies Summary - Holders of bonds issued before August 8, 2025, are exempt from tax, while those holding bonds issued on or after this date will be subject to a 6% VAT for general taxpayers [3][4]. - Small-scale taxpayers with monthly sales not exceeding 10,000 yuan (quarterly sales under 30,000 yuan) will be subject to a reduced VAT rate of 3% for sales exceeding this threshold [4]. - The city maintenance and construction tax rates are set at 7% for urban areas, 5% for county towns, and 1% for other areas, with education fees and local education fees calculated based on the actual VAT paid, with a reduction of half [4]. - The policies are effective until December 31, 2027, aiming to alleviate the tax burden on small businesses and individual entrepreneurs [4]. Policy References - The article cites several official documents as the basis for these tax policies, including announcements from the Ministry of Finance and the State Taxation Administration regarding VAT and tax relief for small businesses [5].