个体户开票不用愁！简单几步轻松办

Group 1 - The article discusses the option for general taxpayers to choose a simplified tax method for construction services provided in a clear contracting manner, applicable from January 1, 2026, to December 31, 2027, with a tax rate of 3% for VAT calculation [8] - It outlines the procedure for taxpayers who have declared but not yet received approval from the tax authority for export tax refunds to voluntarily withdraw their applications and confirms they will no longer apply for export tax refunds [10][11] - Taxpayers must submit a "Withdrawal Application for Export Tax Refund Declaration" and select the reason for withdrawal as "voluntarily no longer declaring" [11][13]