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]

Group 1 - The article discusses the importance of obtaining recognized professional qualifications for both students and professionals to enhance employment opportunities and competitiveness [2][10]. - Professional qualifications are categorized into two types: professional technical qualifications and skill personnel qualifications [3][4]. - The 2021 National Occupational Qualification Directory includes a total of 72 recognized qualifications, with 59 for professional technical personnel and 13 for skill personnel [6][7]. Group 2 - Professional qualifications can be further divided into entry-level qualifications, which are essential for public safety and health, and level evaluation qualifications, which assess professional skills [5][6]. - To verify if a qualification is recognized, individuals should check the National Occupational Qualification Directory to avoid counterfeit certificates [7][8]. - Obtaining a recognized qualification allows individuals to enjoy tax deductions under the continuing education special additional deduction policy [10]. Group 3 - Professional technical qualifications are primarily assessed through government-organized written examinations, and information regarding registration can be found on the China Human Resources Examination Network [12][13]. - After passing the examination, candidates receive a qualification certificate or proof of passing, which is recognized by relevant government departments [14]. - Skill personnel qualifications are obtained through vocational skill assessments organized by the respective implementing departments listed in the National Occupational Qualification Directory [21][22]. Group 4 - The article provides guidance on how to query the validity of professional qualifications through various online platforms and applications [16][23]. - The qualifications can be verified without geographical restrictions and without any associated fees [18][24]. - Visual examples of the qualification certificates for both professional technical and skill personnel are included to aid recognition [19][25].