Group 1 - The Shanghai tax authority has implemented tax collection service measures to enhance the level of openness in the Pudong New Area, effectively stimulating foreign trade and investment vitality [1] - In the first half of the year, Pudong New Area processed export tax refunds exceeding 40 billion yuan, a year-on-year increase of 14.2%, and offshore trade stamp duty exemptions exceeded 200 million yuan, benefiting 1,300 enterprises [1] - The foreign reinvestment deferred tax amount increased by 208.5% year-on-year, indicating a significant boost in foreign investment activities [1] Group 2 - In the biopharmaceutical sector, Pudong New Area has pioneered the implementation of a tax policy for small enterprises seeking FDA certification, aiding small and medium-sized pharmaceutical companies in enjoying overseas certification fee exemptions [2] - The FDA certification tax policy has already benefited eight pharmaceutical companies, accelerating the internationalization of the biopharmaceutical industry in Pudong New Area [2] - The Shanghai tax authority aims to continue leveraging its tax functions to support stable foreign investment and trade through the implementation of 11 measures [2]