Core Viewpoint - The article discusses common misconceptions regarding the preferential personal income tax policy for individual industrial and commercial households, specifically the half-rate tax reduction for those with an annual taxable income not exceeding 2 million yuan [4]. Group 1: Misconceptions about Tax Policy - Individual industrial and commercial households cannot enjoy the half-rate personal income tax reduction in conjunction with other personal income tax preferential policies [5]. - Individual industrial and commercial households can enjoy the half-rate personal income tax reduction while also benefiting from existing personal income tax preferential policies [5]. - Individual industrial and commercial households under the assessed tax collection method are not eligible for the half-rate personal income tax reduction [7]. - All individual industrial and commercial households, regardless of the tax collection method, can benefit from the half-rate personal income tax reduction [9]. Group 2: Tax Calculation and Eligibility - Individual industrial and commercial households that derive income from multiple sources can still enjoy the half-rate personal income tax reduction [12]. - When prepaying taxes, individual industrial and commercial households can enjoy the reduction based on their estimated annual taxable income, with adjustments made during the annual tax settlement [14].

Group 1 - The article discusses common misconceptions regarding the deduction of employee education expenses when calculating corporate income tax [8] - It outlines the external vouchers that can be deducted from corporate income tax, including invoices (both paper and electronic), receipts, and financial tickets [9] - The article clarifies that enterprises eligible for the 15% preferential tax rate under the Western Development policy can also enjoy other tax incentives simultaneously [10][11] Group 2 - It explains that the tax basis of fixed assets cannot be adjusted for appreciation or depreciation, except as specified by the State Council's financial and tax authorities [12] - The treatment of assets obtained from withdrawing or reducing investments in other enterprises is detailed, indicating that part of the assets equivalent to the initial investment should be recognized as investment recovery, while the portion equivalent to undistributed profits should be recognized as dividend income [13] - The article states that losses incurred by the invested enterprise cannot be used to adjust the investment cost or be recognized as investment losses by the investing enterprise [15]

Group 1 - The article discusses common misconceptions regarding the deduction of employee education expenses for taxpayers [12][14]. - It outlines the definition of external vouchers for corporate income tax deductions, which include invoices, financial receipts, and other proof of expenditure [13][14]. - The article clarifies that enterprises eligible for the 15% preferential tax rate under the Western Development policy can also enjoy other tax incentives simultaneously [15][16]. Group 2 - It explains that the historical cost of fixed assets is the actual expenditure incurred when acquiring the asset, and adjustments to the tax basis due to appreciation or depreciation are generally not allowed [17][18]. - The treatment of assets obtained from the withdrawal or reduction of investment in another enterprise is detailed, specifying how to recognize investment recovery and dividend income [19][20].