轻松办税说 ▏新设立纳税人如何在电子税务局申请纳税缴费信用复评？

Group 1 - The article discusses the process for businesses to apply for a tax credit review if they have not participated in the annual evaluation due to being newly established or other reasons [2][3] - Businesses can apply for a review after being included in the tax credit management for 12 months, and the tax authority will determine their credit level based on the last 12 months of tax payment behavior [2] - The steps for applying for a tax credit review include logging into the electronic tax bureau, selecting the evaluation year, and confirming the application reason [2][3] Group 2 - The article outlines the tax implications for individuals selling residential properties, specifying that sales of properties purchased within the last two years will incur a 3% VAT, while properties held for over two years are exempt from VAT [12]