Core Viewpoint - The article discusses the risks associated with tax evasion strategies, particularly the misuse of personal vehicles for business expenses, which can lead to legal consequences and financial losses for small business owners [8]. Group 1: Tax Evasion Strategies - A small business owner attempts to reduce tax liabilities by declaring personal vehicle expenses as business-related, claiming that the vehicle is a "public car" for the restaurant [3][5]. - The owner believes that by signing a contract with himself, he can justify the expenses related to the vehicle, including fuel, maintenance, and insurance [4][5]. Group 2: Legal Implications - The article warns that such practices are illegal and can result in significant penalties, as the owner ultimately faces consequences for these actions [8]. - It emphasizes that legitimate vehicle expenses can only be deducted if proper rental contracts and valid invoices are obtained, highlighting the importance of compliance with tax regulations [9]. Group 3: Taxpayer Classification - The article explains the classification of small-scale taxpayers, defined as those with annual taxable sales below 5 million yuan, and outlines the applicable tax rates [16][17]. - It details the tax calculation methods for general taxpayers and small-scale taxpayers, including the implications of choosing different tax rates [19][26].