Group 1 - The article discusses tax deductions available for taxpayers with children under three years old, allowing a monthly deduction of 2000 yuan per child, with options for parents to choose the deduction method [4] - Taxpayers can deduct 2000 yuan per child for full-time education expenses, with similar options for deduction allocation between parents [4] - For taxpayers supporting elderly parents, a monthly deduction of 3000 yuan is available for only one child, while non-only children must share this deduction with siblings, not exceeding 1500 yuan each [4] Group 2 - Taxpayers without their own housing in their main work city can deduct housing rent expenses, but only one spouse can claim this deduction if both work in the same city [5][6] - Taxpayers can only claim either housing loan interest or housing rent deductions in a single tax year, not both [5][6] - Taxpayers must ensure that medical expenses for the elderly parents are not included in the medical expense deductions, which only cover the taxpayer, spouse, and minor children [7] Group 3 - Taxpayers can deduct medical expenses exceeding 15,000 yuan after insurance reimbursement, up to a limit of 80,000 yuan, for themselves, their spouse, and minor children [7] - Deductions for continuing education expenses are only applicable for qualifications listed in the National Occupational Qualification Directory, with a standard deduction of 3600 yuan [7]

Tax Exemption Policies - Small-scale taxpayers with total monthly sales not exceeding 100,000 yuan are exempt from value-added tax (VAT) [2] - If total monthly sales exceed 100,000 yuan but, after deducting sales of real estate, do not exceed 100,000 yuan, the sales of goods, services, and intangible assets are exempt from VAT [2] Tax Rate Reductions - Small-scale taxpayers with taxable sales income that would normally be subject to a 3% tax rate can benefit from a reduced rate of 1% [4][7] - Once sales exceed the exemption threshold, VAT is calculated on the total amount, not just the excess [4][7] Invoice Regulations - When choosing to apply the differential taxation method, certain fees collected from customers can only be issued as ordinary VAT invoices, not special VAT invoices [4][7] - If a small-scale taxpayer opts to issue a special VAT invoice, they forfeit the right to the exemption policy for that portion of sales [7] Additional Tax Benefits for Small Enterprises - From January 1, 2023, to December 31, 2027, small-scale taxpayers and micro-enterprises are eligible for a 50% reduction in various taxes, including resource tax and urban maintenance tax [15][16] - Financial institutions are exempt from stamp duty on loan contracts with small and micro enterprises [15][16]

Core Viewpoint - The article highlights the efforts of the Dongying District Taxation Bureau to implement tax and fee preferential policies aimed at supporting small and micro enterprises, thereby enhancing the business environment and invigorating the local economy [1][3]. Group 1: Tax Policy Promotion - The taxation officials focused on explaining the announcement regarding further support for small and micro enterprises and individual businesses, detailing tax reduction policies such as property tax and urban land use tax exemptions, as well as VAT deductions [3]. - The event included practical demonstrations of online processes for issuing real estate rental invoices, helping management streamline tax-related business operations [3]. Group 2: Direct Support for Merchants - Tax officials set up consultation stations in the shopping mall, distributing over a thousand copies of materials on small and micro enterprise tax benefits and providing one-on-one guidance tailored to different business types [5]. - Specific guidance was given on VAT exemption policies for small-scale taxpayers with quarterly sales not exceeding 300,000 yuan, with practical training on using the electronic tax bureau app for tax declaration [5]. Group 3: Consumer Engagement - The event featured an interactive area for consumers, addressing tax-related inquiries and promoting policies such as vehicle purchase tax exemptions for new energy vehicles and subsidies for replacing old appliances [7]. - Over 200 consumer tax-related questions were answered, and more than 800 informational materials were distributed during the event [7]. Group 4: Long-term Support Mechanism - The establishment of a "Tax + Business Circle" collaboration mechanism was announced, including the creation of tax service stations in commercial areas for immediate response to tax-related inquiries [9]. - The Dongying District Taxation Bureau plans to enhance its "policy outreach" mechanism, utilizing tax big data to accurately push preferential policies to support small and micro enterprises [9].