龙税税问我答 | 个体工商户如何申报享受减半征收个人所得税政策？
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问：个体工商户如何申报享受减半征收个人所得税政策？
答：对于通过电子税务局申报的个体工商户，税务机关将自动为其提供申报表和报告表中该项政策的预填服务。实行简易申报的定期定额个体工商户，税务机关按照减免后的应纳税额自动进行税款划缴。
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来源：黑龙江税务
制作：双鸭山税务
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