山西税宣速递分类检索 办税辅导新体验

Group 1 - The article discusses the tax policies aimed at supporting self-employed veterans and key groups in entrepreneurship and employment [11][12] - It highlights the definition of enterprises eligible for tax benefits, including limited liability companies, joint-stock companies, sole proprietorships, and partnerships [11][12] - The article outlines the specific tax deductions available for these enterprises, including VAT, urban maintenance and construction tax, education fees, and local education fees, while noting that individual sole proprietorships and partnerships do not pay corporate income tax [12] Group 2 - The article references the announcement from the Ministry of Finance and the State Taxation Administration regarding the improvement of VAT refund policies for certain industries, including manufacturing and real estate [14][15] - It specifies the criteria for taxpayers in the manufacturing and real estate sectors to qualify for VAT refunds, including sales revenue proportions and the calculation methods based on sales over a 12-month period [14][15] - The article emphasizes that pre-sale payments for real estate projects are included in the sales revenue calculations for VAT refunds, and outlines the conditions under which these calculations are made [15]