享受增值税优惠是否还需要备案？货物和劳务税问题汇总～

Group 1 - The article discusses the implementation of VAT policies for small-scale taxpayers, extending the VAT exemption policy until December 31, 2027, for those with monthly sales not exceeding 100,000 yuan or quarterly sales not exceeding 300,000 yuan [17][19] - Small-scale taxpayers can choose to waive the VAT exemption and issue special VAT invoices for taxable sales [21] - The article outlines the procedures for VAT input tax deduction for general VAT taxpayers purchasing railway electronic tickets, effective from November 1, 2024 [4][5] Group 2 - The article specifies that general VAT taxpayers receiving fiscal subsidies linked to their sales must calculate VAT based on the applicable tax rate of the goods or services sold [4] - It highlights the requirement for small-scale taxpayers to fill out specific sections of the VAT declaration form, including details on exempt sales and sales not reaching the threshold [26][31] - The article emphasizes that all sales figures reported in the VAT declaration form should be exclusive of VAT [34]