纳税人开具增值税专用发票后冲红，当季度销售额未超过30万时，已经缴纳的税款是否可以申请退还？

Group 1 - The article emphasizes the importance of tax compliance and the various tax obligations that individuals and businesses must fulfill within specified deadlines [8][9]. - It outlines the specific taxes that need to be declared and paid, including value-added tax, consumption tax, personal income tax, and corporate income tax, among others [8]. - The article also highlights the services provided by the Shanxi Provincial Taxation Bureau, including an interactive platform for taxpayers to seek assistance and guidance [9].