电子税务局｜如何在电子税务局进行税收减免备案操作步骤

Core Viewpoint - The article discusses the process for taxpayers to apply for tax reduction and exemption reports, specifically focusing on the VAT refund policy for employing disabled individuals, and provides a step-by-step guide for using the electronic tax bureau for this purpose [1][2]. Tax Reduction and Exemption Reporting - Taxpayers must submit relevant documents to the tax authority during the initial application phase or within the specified period after the declaration to enjoy tax reductions [1]. - The article highlights the example of the VAT refund policy for employing disabled individuals, detailing the eligibility criteria and application process [1][2]. Application Process Steps - Step 1: Taxpayers log into the electronic tax bureau, search for "tax reduction report," and select the appropriate tax reduction matter, such as "VAT refund for employing disabled individuals" [2]. - Step 2: The system automatically generates a list of required documents based on the selected tax reduction matter, which taxpayers must upload and submit [3]. - Step 3: For the VAT refund policy, one condition is that the proportion of employed disabled individuals must be at least 25% of the total workforce, with a minimum of 10 disabled individuals employed (or 5 for blind massage institutions) [3]. The system checks if the taxpayer has maintained the employee roster to determine eligibility [3].