Group 1 - Export enterprises must apply for the "Export Goods Tax Supplement/No Tax Refund Certificate" when handling return, modification, or cancellation procedures after customs clearance [4][5] - The application for the certificate should be made to the tax authority after the goods have been exported and the customs have issued the export declaration [4][6] - The process involves logging into the electronic tax bureau, filling out a detailed form, and submitting the application after data self-check [5][6] Group 2 - The article discusses the recent tax policies aimed at individual industrial and commercial households, including a reduction in personal income tax [12][16] - Individual industrial and commercial households can enjoy a 50% reduction in personal income tax without needing to file for record [13][14] - The calculation for the tax reduction is based on the taxable income not exceeding 2 million yuan, with specific formulas provided for accurate computation [16][17]
一文读懂 出口货物已补税/未退税证明
蓝色柳林财税室·2025-09-26 12:06