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Core Viewpoint - The article discusses the importance of accurately distinguishing between taxable and exempt sales when filing VAT returns to avoid tax risks and ensure compliance with tax regulations [8][9]. Group 1: VAT Filing and Exemptions - Companies must accurately report taxable sales and exempt sales to benefit from tax exemptions, such as those applicable to agricultural producers [9]. - For small-scale taxpayers, if quarterly sales are below 300,000 yuan, they qualify for small micro-enterprise tax exemptions and should report in the designated section [11]. Group 2: Invoice Verification and Services - The article highlights the functionality of the invoice verification feature available through the electronic tax bureau app, which allows users to check the authenticity of invoices [3]. - Various services related to invoice management, such as issuing red and blue invoices, are available to assist businesses in their tax compliance [3].