Core Viewpoint - The article discusses the tax and fee relief policies aimed at activating entrepreneurship and employment in rural areas, specifically targeting small-scale taxpayers, micro-enterprises, and individual businesses from January 1, 2023, to December 31, 2027 [1]. Group 1: Tax Relief Policies - Small-scale taxpayers, micro-enterprises, and individual businesses will benefit from a 50% reduction in resource tax (excluding water resource tax), urban maintenance and construction tax, property tax, urban land use tax, stamp tax (excluding securities transaction stamp tax), arable land occupation tax, education fee surcharge, and local education surcharge [1]. - The aforementioned tax relief can be combined with other existing tax and fee preferential policies for small-scale taxpayers, micro-enterprises, and individual businesses [1]. Group 2: Eligibility Criteria - The policy applies to small-scale taxpayers, micro-enterprises, and individual businesses, with micro-enterprises defined as those engaged in non-restricted and non-prohibited industries, meeting specific criteria: annual taxable income not exceeding 3 million yuan, workforce not exceeding 300 people, and total assets not exceeding 50 million yuan [2]. - The workforce includes both employees with labor contracts and those provided through labor dispatch. The average values for workforce and total assets are calculated based on quarterly averages [2][3]. Group 3: Additional Provisions - For businesses that start or cease operations during the year, the actual operating period will determine the relevant indicators for tax assessment [3]. - Newly established enterprises registered as general VAT taxpayers can enjoy the micro-enterprise tax benefits if they meet the specified conditions regarding workforce and total assets before their first tax settlement [3]. Group 4: Policy Basis - The policies are based on the announcement from the Ministry of Finance and the State Taxation Administration regarding further support for the development of small micro-enterprises and individual businesses [4].