Core Viewpoint - The article discusses the procedures for taxpayers to apply for tax refunds on vehicle purchase tax when their purchased vehicles are later included in the exemption list published by the tax authorities [13]. Group 1: Tax Refund Process - Taxpayers can apply for a tax refund by providing the exemption mark and other necessary documents to the tax authority after their vehicle is included in the exemption list [13]. - An example is provided where Company A sells a vehicle to Taxpayer B, who pays the vehicle purchase tax. If the vehicle model is later included in the exemption list, Company A can update the vehicle's electronic information to reflect the exemption [13]. Group 2: New Taxpayer Registration - New taxpayers must confirm their tax information with the tax authority after obtaining a business license, which can be done through a "package service" [16]. - The process includes logging into the national electronic tax bureau, selecting the appropriate service for new taxpayer registration, and entering necessary information [19][20].

Core Viewpoint - The article discusses the implementation of a standardized electronic tax bureau system in Shanxi, focusing on the functionalities related to invoice verification and tax-related services [2][3]. Group 1: Invoice Verification Process - The system supports both single and batch invoice verification, allowing users to input details such as invoice source and issue date for manual checks [2]. - For batch verification, users can download a template, fill in the required information, and upload it to receive verification results [5]. Group 2: User Interaction - Users can choose to upload various file formats, including PDF, OFD, XML, and images containing invoice QR codes for verification [3]. - The system provides options to preview and print verification results after the checks are completed [3][5].