Group 1 - The article discusses the simplified cancellation registration process for small and micro enterprises, highlighting that businesses with quarterly sales not exceeding 450,000 can apply for simplified cancellation if they have no outstanding debts [8][9]. - It outlines the conditions under which tax authorities will not raise objections to cancellation applications, including taxpayers who have not engaged in tax matters or have settled all tax obligations [9]. - The article emphasizes the importance of information sharing between tax and market regulation departments to streamline the cancellation process for eligible businesses [9]. Group 2 - The article provides details on the tax refund process for overpaid VAT, stating that taxpayers can request refunds within three years of payment, along with interest [11]. - It specifies the minimum depreciation periods for fixed assets, including 20 years for buildings, 10 years for machinery, and 5 years for tools and furniture [13][14]. - The article mentions that the minimum depreciation period for electronic equipment is set at 3 years [14].
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蓝色柳林财税室·2025-10-12 08:42