长期资产进项税额如何抵扣？

Group 1 - The article discusses the option for general taxpayers to use a simplified tax calculation method for construction services provided in a "clean package" manner, effective from January 1, 2026, to December 31, 2027, with a tax rate of 3% [7] - 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 confirm they will not pursue the refunds [9][10] - Taxpayers must submit a "Withdrawal Application for Export Tax Refund" form, indicating the reason for withdrawal as "voluntarily no longer declaring," and can withdraw the application if no issues are found by the tax authority [12]