Core Viewpoint - The article discusses the tax policies and standards for small and micro enterprises in China, particularly focusing on the criteria for tax reductions and the necessary documentation for compliance [9][13]. Group 1: Tax Standards for Small and Micro Enterprises - As of January 1, 2019, the criteria for determining small and micro enterprises are unified for industrial and other enterprises, with annual taxable income not exceeding 3 million yuan, a workforce not exceeding 300 people, and total assets not exceeding 50 million yuan [9]. - Small and micro enterprises can enjoy tax reduction policies without the need to retain backup materials for tax declaration [11]. Group 2: Documentation Requirements - To qualify for the small and micro enterprise tax reduction policy, the following documentation must be retained for review: 1. A statement indicating that the industry engaged in is not restricted or prohibited 2. The calculation process for the number of employees 3. The calculation process for total assets [13]. Group 3: Tax Calculation for Branches - Secondary branches that are treated as independent taxpayers can also benefit from the small and micro enterprise income tax reduction policy. However, since branches do not have legal person status, their operating conditions must be consolidated into the parent company's total, which will then calculate the taxable amount and enjoy relevant preferential policies [15]. Group 4: Employee Count Considerations - For labor dispatch units, the number of employees includes dispatched personnel. However, to avoid double counting, the number of employees for labor dispatch units does not include those already dispatched [19].

Core Viewpoint - The article discusses the measures taken to streamline and enhance the export tax refund (exemption) process for eligible export enterprises, aiming to improve efficiency and support foreign trade stability [2][5]. Group 1: Export Tax Refund Processing - The average processing time for normal export tax refunds was reduced from 7 working days in 2021 to 6 working days in 2022, with a further target of 3 working days for certain categories of export enterprises from June 20, 2022, to June 30, 2023 [3][5]. - The policy to maintain an average processing time of 6 working days for normal export tax refunds and 3 working days for specific categories will continue until the end of 2024 [3][5]. Group 2: Service Measures for Export Enterprises - Export enterprises can now apply for tax refunds even if they have not submitted required documents within the stipulated time, as long as they provide the necessary information later [5][6]. - Enhanced communication channels and reminders will be provided to help export enterprises stay informed about customs, tax refunds, and other relevant processes [5][6]. - The management of cross-border e-commerce retail export tax will be standardized, encouraging enterprises to register their export goods online and apply for tax exemptions [5][6]. Group 3: Simplification of Documentation - The requirement for submitting original documents for certain tax refund applications has been eliminated, allowing for the submission of copies instead [10][11]. - The process for various tax refund applications has been simplified, including the removal of unnecessary documentation for specific cases [10][11][12]. Group 4: Policy Promotion and Support - Local tax authorities are tasked with promoting tax refund policies and providing guidance to enterprises, ensuring they understand the procedures and requirements [7][8]. - A mechanism for precise policy push will be implemented to inform different types of export enterprises about relevant tax refund measures [7][8].

Core Points - The article discusses the importance of the export enterprise management category assessment, which affects the convenience and efficiency of export tax refund applications [1] - It highlights the benefits of being classified as a first-class export enterprise, including expedited tax refund processing and access to various facilitation services [1] Group 1: Benefits of First-Class Export Enterprises - First-class export enterprises can have their export tax refunds processed within 5 working days, provided they meet the necessary conditions [1] - They also enjoy benefits such as a green channel and paperless applications, enhancing operational efficiency [1] - Enterprises with an A-level tax credit rating can receive additional joint incentive measures [1] Group 2: Advancement Criteria - The assessment for export enterprise management categories follows a hierarchical progression from four-class to one-class, with no skipping of levels allowed [2] - Generally, enterprises must first achieve a two-class status before applying for first-class classification [3] Group 3: Application Process - Applications for first-class export enterprise status should be submitted to the tax authority in the month when the tax credit rating is determined [4] - The tax authority is required to complete the assessment within 15 working days after receiving the application [5] Group 4: Required Documentation - Export enterprises must submit specific documents to the tax authority, including reports on production capacity and internal risk control systems [6] - The application process can be initiated through the national electronic tax bureau, following a series of steps to fill out and submit the necessary reports [8][10] Group 5: Result Inquiry - After the tax authority completes the review, enterprises can check the status of their application through the electronic tax bureau [11] - The inquiry process involves filtering by key details such as application time and status [11]

Group 1 - The article discusses the procedures for handling export tax refunds, specifically the distinction between sold and unsold goods during the export process [3][9] - It outlines two scenarios for tax refund applications: one where goods are sold and unsold are separately reported, and another where all goods are reported under the same category [3][9] - The article emphasizes the importance of correctly filling out the tax refund application forms, including the specific codes for different types of tax refund applications [3][9] Group 2 - It clarifies the timeline for tax refund calculations, stating that the calculation period is from the first day of the month following the completion of the export tax refund application to April 30 of the following year [3][9] - The article notes that foreign trade enterprises have the flexibility to process tax refund calculations at any time within the calculation period, not limited to the VAT declaration periods [3][9] - It explains the implications of reduced VAT rates for small-scale taxpayers, indicating that the reduced portion of VAT should not be counted as taxable income for corporate income tax purposes [9][10]

Group 1 - Export goods and services that occurred before the export tax refund (exemption) registration can still apply for tax refunds after the registration is completed [3] - Export enterprises must withdraw their export tax refund (exemption) registration before canceling tax registration [3] - Electronic sales contracts signed with foreign merchants are compliant with the registration document requirements [4] Group 2 - The retention period for export tax refund (exemption) registration documents is five years [4]

Group 1 - The article discusses the classification of export enterprises into four categories, which determines their eligibility for paperless export tax refund applications [2][3] - Category one, two, and three enterprises can apply for paperless export tax refund, while category four enterprises must submit additional documentation [2][3] - The processing time for export tax refunds varies by category: five working days for category one, ten for category two, fifteen for category three, and twenty for category four [3] Group 2 - The evaluation criteria for category one and two enterprises include matching production capacity with the previous year's export tax refund scale and maintaining a net asset level above 60% of the previous year's refund amount [6][8] - Enterprises must have a good tax credit rating (A or B) and a robust risk control system for export tax refunds [8][9] - For foreign trade service enterprises, the criteria include a net asset level above 30% of the previous year's refund amount and a significant portion of the refund being from foreign trade services [9] Group 3 - Category four enterprises are identified by specific risk factors, such as a D-level tax credit rating or previous violations of export tax regulations [10][12] - New export enterprises with a newly appointed legal representative may also fall into category four [11] - Enterprises listed as untrustworthy by national authorities or with a C-level foreign exchange management rating are classified as category four [12][14] Group 4 - Enterprises may be classified as category three if they have been operating for less than 12 months or have a C or M tax credit rating [16] - Previous violations that do not meet the threshold for administrative penalties can also lead to a category three classification [16]