Group 1 - The article discusses the procedures for handling export tax refunds, specifically the distinction between sold and unsold goods during the export process [3][9] - It outlines two scenarios for tax refund applications: one where goods are sold and unsold are separately reported, and another where all goods are reported under the same category [3][9] - The article emphasizes the importance of correctly filling out the tax refund application forms, including the specific codes for different types of tax refund applications [3][9] Group 2 - It clarifies the timeline for tax refund calculations, stating that the calculation period is from the first day of the month following the completion of the export tax refund application to April 30 of the following year [3][9] - The article notes that foreign trade enterprises have the flexibility to process tax refund calculations at any time within the calculation period, not limited to the VAT declaration periods [3][9] - It explains the implications of reduced VAT rates for small-scale taxpayers, indicating that the reduced portion of VAT should not be counted as taxable income for corporate income tax purposes [9][10]