【轻松办税】发生跨境交易如何办理跨境应税行为免征增值税报告?操作步骤

Group 1 - The article discusses the process for taxpayers to apply for VAT exemption on cross-border taxable activities through the electronic tax bureau [2][4] - Taxpayers must log in as an enterprise, navigate to the tax reduction section, and fill out the necessary information for the VAT exemption report [2][4] - After submitting the application, taxpayers can check the progress of their application through the tax information query section [5] Group 2 - Taxpayers engaging in cross-border sales of services or intangible assets must report for VAT exemption within the first tax declaration period to enjoy the exemption [6] - If there are changes to the original contract or circumstances related to the cross-border transaction, a new report must be submitted to the tax authority [6] Group 3 - The article provides information on the requirements for high-tech enterprises to enjoy tax benefits, including the need for at least one year of registration before applying for high-tech enterprise recognition [10][11] - High-tech enterprises must prepay corporate income tax at a rate of 15% until they are re-recognized [13] - To qualify for additional tax deductions, enterprises must meet specific criteria regarding R&D expenditures and the proportion of high-tech products in their sales [14]