Group 1: Tax Incentives for Hiring Veterans - Companies that hire self-employed veterans and sign labor contracts for more than one year are eligible for tax reductions [4][5] - From January 1, 2023, to December 31, 2027, companies can deduct a fixed amount of 6,000 yuan per person per year from various taxes, with a maximum increase of 50% based on local government decisions [4][6] - The tax deductions apply to VAT, urban maintenance and construction tax, education fees, local education fees, and corporate income tax [4][5] Group 2: Eligibility Criteria - Self-employed veterans are defined as those who have retired from military service and are employed independently according to the relevant regulations [5][12] - Companies must sign labor contracts for over one year and pay social insurance to qualify for the tax incentives [5][6] - Companies can choose the most favorable tax policy but cannot enjoy multiple benefits simultaneously [5][6] Group 3: Tax Deduction Calculation - If the actual tax deductions are less than the calculated total, the difference can be deducted from corporate income tax during the annual settlement [6] - For veterans who work less than one year, the tax deduction limit is calculated on a monthly basis [6][12] Group 4: Documentation Requirements - Companies must retain specific documents for verification, including military discharge certificates and labor contracts [7][12] - The tax incentives can be enjoyed until the three-year period is completed, even if the policy ends before that [7][14] Group 5: Tax Incentives for Self-Employed Veterans - From January 1, 2023, to December 31, 2027, self-employed veterans can deduct up to 20,000 yuan per year from their actual tax liabilities [12][13] - The deduction applies to VAT, urban maintenance and construction tax, education fees, local education fees, and personal income tax [12][13] Group 6: Application Process - Self-employed veterans must declare their veteran status when filing taxes to benefit from the incentives [15][13]

Core Viewpoint - The article discusses tax and fee reductions aimed at supporting the development of small and micro enterprises and individual businesses, highlighting specific policies and eligibility criteria for these benefits [2][3][4]. Summary by Sections Tax Reduction Policies - From January 1, 2023, to December 31, 2027, small-scale VAT taxpayers, small micro-profit enterprises, and individual businesses will have their resource tax (excluding water resource tax), urban maintenance and construction tax, property tax, urban land use tax, stamp tax (excluding securities transaction stamp tax), cultivated land occupation tax, education fee surcharge, and local education surcharge halved [3]. Eligibility Criteria - Small micro-profit enterprises are defined as those engaged in non-restricted and non-prohibited industries, with annual taxable income not exceeding 3 million yuan, a workforce not exceeding 300 people, and total assets not exceeding 50 million yuan [4]. - The calculation of workforce and total assets is based on the quarterly average values, and new enterprises registered as general VAT taxpayers can also apply for these benefits if they meet the specified conditions [4]. Application Process - Taxpayers can apply for the tax reduction benefits on their own without needing to submit additional documentation [5]. Policy Basis - The policies are based on the announcement from the Ministry of Finance and the State Taxation Administration regarding further support for small and micro enterprises and individual businesses [6].

Group 1 - The article emphasizes tax and fee reductions to support the development of small and micro enterprises and individual businesses [1] - Eligible taxpayers are exempt from certain government funds, including education fee surcharges and water conservancy construction funds [1] - The exemption applies to taxpayers with monthly sales not exceeding 100,000 yuan or quarterly sales not exceeding 300,000 yuan [1] Group 2 - The policy allows eligible taxpayers to enjoy the benefits without the need for application [1] - The policy is based on the notice from the Ministry of Finance and the State Taxation Administration regarding the expansion of the exemption scope for certain government funds [1]