Group 1 - The article emphasizes the importance of timely tax declaration for newly established businesses, even if there is no operational income during the reporting period [1][2] - It clarifies that income from customers who do not request invoices must also be declared for tax purposes [1] - Failure to declare taxes on time may result in administrative penalties and the accrual of late fees [1] Group 2 - The article provides a reminder that the new Value-Added Tax Law and its implementation regulations will take effect on January 1, 2026 [7]

Core Viewpoint - The article discusses the regulations and procedures regarding the adjustment of export tax rebate rates, including the determination of execution time and the process for correcting erroneous export tax rebate data. Group 1: Export Tax Rebate Rate Adjustment - The execution time for export tax rebate rates is determined based on the export date indicated on the customs declaration for goods and services, with specific rules for different types of exports [4] - The export tax rebate rate for goods is generally the applicable tax rate unless specified otherwise by the Ministry of Finance and the State Administration of Taxation [5] Group 2: Correction of Export Tax Rebate Data - If the export tax rebate data has not been formally submitted, it can be canceled and regenerated through the new electronic tax bureau [6] - For data that has been approved for tax refund, companies must submit a withdrawal application and return the refunded tax before reapplying for the export tax rebate [6] Group 3: Policy Basis - The article references several key regulations, including the Provisional Regulations on Value-Added Tax and announcements from the Ministry of Finance and the State Administration of Taxation regarding VAT reforms [7]