国外进行的学历继续教育，能否享受个人所得税专项附加扣除？

Group 1 - The article discusses the implementation of the policy on VAT end-period tax refund, focusing on how to accurately deliver refunds to market entities and the details taxpayers should pay attention to [8] - Manufacturing enterprises established before April 2025 can apply for VAT refunds if they meet certain conditions, including having over 50% of their VAT sales from manufacturing-related activities [10] - Real estate development companies must determine if they qualify as "real estate development taxpayers" based on the proportion of VAT sales and advance payments from real estate activities, which must exceed 50% [13][14] Group 2 - Taxpayers applying for VAT refunds must have a credit rating of A or B, which is determined at the time of submitting the refund application [17] - Taxpayers who have previously enjoyed VAT immediate refund policies since April 1, 2019, must repay all refunded amounts before they can apply for end-period VAT refunds [21] - Companies can simultaneously apply for both VAT exemption and end-period VAT refunds within the same tax declaration period, but if the export sales amount eligible for exemption is zero, a zero declaration must be filed [19]