Group 1 - The article provides a step-by-step guide for businesses to apply for export tax refund or non-refund certificates through the electronic tax bureau [2][3][4] - It outlines the necessary information required for different scenarios, such as whether the export goods declaration has been used for tax refund claims [6][7] - The process includes data self-checking to ensure accuracy before submission, with options to export any discrepancies found during the self-check [9][10][11] Group 2 - The article emphasizes the importance of verifying the export tax refund or non-refund information before final submission to avoid errors [14][16] - It details how to track the progress of the tax refund application through the electronic system, allowing businesses to filter by application time and other criteria [17][18]