Tax Reduction Policies - The article outlines a tax reduction policy effective from January 1, 2023, to December 31, 2027, which includes a 50% reduction in various taxes for small-scale taxpayers, small and micro enterprises, and individual businesses [3] - The specific taxes affected include resource tax (excluding water resource tax), urban maintenance and construction tax, property tax, urban land use tax, stamp duty (excluding securities transaction stamp duty), cultivated land occupation tax, education fee surcharge, and local education surcharge [3] Eligibility Criteria - Small and micro enterprises are determined based on the annual income tax settlement results. If a company qualifies as a small and micro enterprise after the settlement, it can enjoy the "six taxes and two fees" reduction from July 1 of the settlement year to June 30 of the following year [4] - If a company no longer qualifies as a small and micro enterprise, it must stop applying for the tax reduction. However, if it is a small-scale VAT taxpayer, it can still apply for the reduction [4] Timeline for Tax Reduction - The article provides a timeline for the tax reduction benefits for the years 2023 to 2027, detailing the specific periods during which companies can apply for the "six taxes and two fees" reduction [5] New Enterprises and Tax Benefits - Newly established enterprises registered as general VAT taxpayers can apply for the "six taxes and two fees" reduction if they meet specific criteria, including not exceeding 300 employees and total assets of 50 million [5] - After the first tax settlement, if a new enterprise is determined not to be a small and micro enterprise, it cannot apply for the reduction from the following month until June 30 of the next year [5] Tax Exemption for Cultural and Religious Services - The article mentions that certain cultural and religious venues, such as museums and temples, can exempt their ticket revenues from VAT [18][20]