Core Viewpoint - Ningxia's market regulatory authority has implemented a classification and support system for individual businesses, categorizing them into three types: "survival," "growth," and "development" to enhance their operational quality and provide tailored assistance [1][2]. Group 1: Classification and Support Measures - Individual businesses are classified based on multiple indicators such as operational duration, business status, tax situation, and number of employees [1]. - "Survival" type businesses will receive support focused on market access optimization and regulatory guidance to help them sustain operations [1]. - "Growth" type businesses will benefit from improved recruitment channels, vocational training, social insurance guidance, and increased financial support to ensure stability and long-term success [1]. - "Development" type businesses will receive enhanced quality and technical services, compliance guidance, and support for transformation into enterprises, as well as improved intellectual property management [1]. Group 2: Specialized Cultivation - Individual businesses with distinct characteristics and strong development potential are categorized into four types: "famous," "special," "quality," and "emerging," with targeted cultivation measures [2]. - "Famous" businesses will receive increased brand development support and optimized intellectual property services [2]. - "Special" businesses will be provided with resources for local industry development, including support in technology research, product design, and marketing [2]. - "Quality" businesses will have their traditional skills promoted and documented, while "emerging" businesses will be guided in online business skills and compliance [2]. Group 3: Current Statistics - As of April 2025, Ningxia has 851,300 various business entities, with individual businesses accounting for 598,100, representing 70.25% of the total [3]. - Individual businesses in Ningxia have created employment for over 1.3 million people [3].

Group 1 - The core viewpoint of the article highlights the misuse of the fixed assessment tax collection method by individual businesses, leading to tax evasion, prompting regulatory changes to shift towards accounting-based assessments [1][2] - The fixed assessment method, which simplifies tax reporting for individual businesses with poor financial records, has been exploited, resulting in significant tax underreporting and penalties [2][3] - Recent regulatory changes have led to the cancellation of fixed assessment qualifications for many individual businesses, transitioning them to accounting-based assessments to enhance tax compliance [4][5] Group 2 - Individual businesses transitioning to accounting-based assessments face several tax-related risks, including the potential for tax evasion if income is not reported accurately or timely [6][7] - The inability to obtain valid invoices or the use of non-compliant invoices can lead to tax adjustments, as discrepancies between reported costs and those calculated by tax systems may trigger warnings from tax authorities [7][9] - The risk of being classified as engaging in fraudulent invoicing or tax evasion increases if businesses fail to ensure the authenticity of their transactions and invoices [10][11] Group 3 - The article emphasizes the importance of maintaining proper accounting records and supporting documentation to avoid tax adjustments and penalties under the new accounting-based assessment regime [11]