9月申报纳税期限截至今日，这些注意事项请留意

Core Points - The deadline for tax declaration for September is set to September 15, with extensions for Aba Prefecture to September 18 and Ganzi Prefecture to September 17 [1] Group 1: VAT Refund Policy - The Ministry of Finance and the State Administration of Taxation issued a notice regarding the improvement of the VAT refund policy for end-of-period credits, allowing eligible taxpayers in manufacturing, scientific research, software, and environmental protection sectors to apply for monthly refunds of end-of-period VAT credits [2] - Real estate developers can apply for a refund of 60% of the newly added end-of-period credits compared to the end of March 31, 2019 [2] - Other eligible taxpayers can apply for a proportional refund of newly added end-of-period credits compared to the end of the previous year [2] Group 2: VAT Exemption for Small-scale Taxpayers - From January 1, 2023, to December 31, 2027, small-scale VAT taxpayers are exempt from VAT if their total monthly sales do not exceed 100,000 yuan, or quarterly sales do not exceed 300,000 yuan [4] - Small-scale taxpayers with a 3% tax rate will have their VAT reduced to a 1% rate for taxable sales [4] Group 3: Income Tax Preferences for Small and Micro Enterprises - Small and micro enterprises can benefit from a reduced taxable income calculation at 25%, with a corporate income tax rate of 20%, extended until December 31, 2027 [5]