Group 1 - The article discusses the principle of "tolerant handling" for tax refunds and exemptions, allowing for processing without complete verification under certain conditions [5][6] - Tax authorities can process refunds for exporters and service providers if their cumulative claimed refund amount does not exceed specified limits, which are 1 million for foreign trade enterprises and 2 million for production enterprises [6] - If the cumulative claimed refund exceeds the limit, the excess amount requires on-site verification before processing [5][6] Group 2 - The article outlines the conditions under which "tolerant handling" can be applied, including first-time refund claims by foreign trade enterprises and production enterprises [5][6] - If a taxpayer changes their refund method or tax authority, the tax authority must conduct an on-site verification before processing any pending refunds [6] - Tax authorities are required to recover any refunds processed under "tolerant handling" if subsequent verification finds that the refund should not have been granted [6]