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同样是深造,个税专项附加扣除的填报有何区别?
蓝色柳林财税室·2025-09-17 01:18

Group 1 - The article discusses the process of reporting individual income tax through the Natural Person Electronic Tax Bureau, detailing steps such as personnel information collection, special additional deduction information collection, and tax payment procedures [10][11]. - It explains the eligibility for export tax refunds for foreign trade enterprises that use part of their input invoices for exports and part for domestic sales, emphasizing the need for proper certification and reporting [12][13]. - The article introduces the concept of "immediate refund upon purchase" for outbound tourists, describing how they can receive a prepayment of tax refunds at designated stores before leaving the country [13][15].