日经：瑞银证券以面向访日游客销售额最大的7家企业（J.FRONT、高岛屋、三越伊势丹控股、泛太平洋国际控股、ABC-MART、良品计划、迅销集团）为对象，估算了中国顾客免税销售额减半的情况下，对营业利润的影响额，结果是与本财年的公司计划相比下降3%。日企正努力降低对中国顾客的依赖度。高岛屋推出了向新加坡门店的顾客发放VIP卡、在日本优先享受免税手续的服务，还考虑在越南和泰国等地开展业务。J.FRONT将实施上门服务等特别活动，强化面向日本富裕阶层的促销措施。 ...

Core Viewpoint - The article emphasizes the importance of accurate tax reporting and compliance, particularly for businesses involved in agricultural production and processing, highlighting the need to distinguish between taxable and non-taxable sales to avoid tax risks [2][3][4]. Group 1: Tax Reporting Compliance - Businesses must file tax returns even if no tax is due, known as zero reporting, to maintain operational and tax credit integrity [2]. - Accurate classification of sales is crucial; for instance, agricultural products may be exempt from VAT, but processed goods are taxable and must be reported correctly [3][4]. Group 2: Small Business Tax Exemptions - Small-scale taxpayers with quarterly sales under 300,000 yuan can be exempt from VAT, but this exemption does not apply if they issue special VAT invoices [4]. - The distinction between special and general VAT invoices is critical; special invoices allow for input tax deductions and must be reported differently [4]. Group 3: Common Tax Filing Errors - Misclassifying exempt sales as taxable or vice versa can lead to underpayment or overpayment of taxes, creating potential tax liabilities [3][4]. - Businesses should ensure they fill out the VAT exemption details accurately in the tax return forms to avoid discrepancies [3].