Core Viewpoint - The article discusses the process for taxpayers to apply for tax reduction and exemption reports, specifically focusing on the VAT refund policy for employing disabled individuals, and provides a step-by-step guide for using the electronic tax bureau for this purpose [1][2]. Tax Reduction and Exemption Reporting - Taxpayers must submit relevant documents to the tax authority during the initial application phase or within the specified period after the declaration to enjoy tax reductions [1]. - The article highlights the example of the VAT refund policy for employing disabled individuals, detailing the eligibility criteria and application process [1][2]. Application Process Steps - **Step 1**: Taxpayers log into the electronic tax bureau, search for "tax reduction report," and select the appropriate tax reduction matter, such as "VAT refund for employing disabled individuals" [2]. - **Step 2**: The system automatically generates a list of required documents based on the selected tax reduction matter, which taxpayers must upload and submit [3]. - **Step 3**: For the VAT refund policy, one condition is that the proportion of employed disabled individuals must be at least 25% of the total workforce, with a minimum of 10 disabled individuals employed (or 5 for blind massage institutions) [3]. The system checks if the taxpayer has maintained the employee roster to determine eligibility [3].

Group 1 - The article introduces a series of courses titled "First Lesson for New Taxpayers" aimed at helping new taxpayers understand the basic operations of the electronic tax bureau, specifically focusing on "Tax Reduction and Exemption Filing" [2] - Taxpayers eligible for tax reduction must submit relevant documents to the tax authority during the initial tax reduction application phase or within a specified period after the tax declaration [3] - The article highlights a specific tax reduction policy for employers who hire disabled individuals, where the tax authority provides a VAT refund based on the number of disabled individuals employed [4][5] Group 2 - The VAT refund limit for each disabled employee is determined by the local government's approved minimum wage standard, multiplied by four [5] - The article provides an online procedure for taxpayers to file for tax reductions, including steps to log into the electronic tax bureau and select the appropriate tax reduction filing item [5] - Taxpayers are reminded to report any changes in their eligibility for tax reductions to the tax authority promptly [3]