Core Viewpoint - The article provides a detailed guide on how production enterprises can apply for export tax refunds through an offline software system, emphasizing the step-by-step process for successful submission and data management [2][16]. Group 1: Installation and Login - Production enterprises can download the "Offline Export Tax Refund Application Software" from the State Taxation Administration's website [4]. - The login process to the application system is straightforward, requiring no password entry [6]. Group 2: Data Entry and Submission - Users must navigate through the software to input export information into the "Export Goods and Services Tax Refund Application Detail Form" and save the data [7]. - After entering the details, users generate the tax refund application data by selecting the appropriate options and confirming the data accuracy before final submission [8][9]. Group 3: Importing and Verification - The generated XML file from the offline software must be imported into the electronic tax bureau for processing [11]. - Users can perform a self-check to identify any discrepancies in the submitted data, ensuring all issues are resolved before formal submission [12][13]. Group 4: Final Submission - Once all data is verified and any issues addressed, users can proceed to formally submit the application and await approval from the tax authorities [15].

Core Viewpoint - The article provides a detailed guide on how to navigate the electronic tax bureau for tax declaration and payment processes, emphasizing the steps for tax source collection and the application of tax reductions for specific categories of taxpayers [4][10]. Group 1: Tax Declaration Process - Users must log in to the electronic tax bureau and navigate to the tax declaration section to begin the process [1][4]. - After accessing the tax source collection page, users may need to manually add tax types if they do not appear automatically [6]. - The system allows users to input necessary information for tax source collection and submit it after verification [7]. Group 2: Tax Reductions and Exemptions - The article highlights that the tax source information collection interface includes a section for tax reductions, which applies to taxpayers eligible for specific exemptions beyond the "six taxes and two fees" [8]. - The system automatically identifies and applies the "inclusive reduction" for those meeting the criteria, displaying the adjusted tax amounts [8]. Group 3: Payment Process - After successful tax declaration, users can proceed to make payments immediately or through the designated payment module before the end of the declaration period [10]. - If a tripartite agreement with the bank is in place, users can also set up scheduled payments [10]. Group 4: Tax Policy Changes - Starting from December 1, 2024, new tax rates will apply for individuals purchasing their first, second, and third or more homes, with specific rates based on the size of the property [20][23][26]. - The tax rate for the first home (140 square meters or less) will be reduced to 1%, while the second home will have a rate of 1% for properties of the same size and 2% for larger ones [20][23]. - For third homes and beyond, a tax rate of 3% will be applicable [26].

Group 1 - The article discusses the conditions under which taxpayers can apply for a tax refund on deed tax after certain events, such as court judgments or arbitration decisions that invalidate property transfers [3][4]. - Specific scenarios for tax refund eligibility include adjustments in land use rights due to changes in floor area ratio or when the actual area of newly built commercial housing is less than the contracted area [3][4]. - Required documentation for tax refund applications includes taxpayer identification, proof of tax payment, and additional materials depending on the specific situation [3][4]. Group 2 - The process for applying for a deed tax refund is described as straightforward, involving the submission of documents to the tax authority, which will then verify property registration information with the relevant registration agency [4]. - If the application meets the necessary conditions, the tax authority will accept the refund request immediately; if not, they will inform the taxpayer of any required corrections or reasons for rejection [4].

Core Viewpoint - The article provides operational opinions on specific issues related to the implementation of current deed tax policies, clarifying the tax obligations for various scenarios involving property transfer and ownership changes. Group 1: Deed Tax Exemption and Assessment - The deed tax does not apply to legal inheritance of land and property, but it does apply to personal gifts of real estate, which are fully taxable for the recipient [1] - The criteria for determining taxable properties can refer to the standards used in property tax assessments, which define a building as having a roof and enclosing structure [2] - For state-owned enterprises converting to limited liability companies, deed tax is applicable if the investment entity changes, but exempt if it remains the same [3] Group 2: Specific Cases of Deed Tax Policy - In the restructuring of state-owned banks, the transfer of property rights from the original bank to the new entity may be exempt from deed tax, except for land acquired through sale [3] - The new company law allows a natural person to establish only one single-member limited liability company, and transfers between such companies and sole proprietorships are not subject to deed tax [4]