欢迎扫描下方二维码关注： 欢迎扫描下方二维码关注： 温馨提醒：蓝色柳林财税室为非官方平台，是由编者以学习笔记形式建立的平台，所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用，并非实际办税费的标准，欢迎交流学习，共同分享学习经验成果。文章版权归原作者所有，如有不妥，请联系删除。 来源山西税务税宣速递 中华人民共和国境内的单位和个人销售的下列服务和无形资 产,适用增值税零税率: 国际运输服务 航天运输服务 向境外单位提供的完全在境外消费的下列服务: 区 研发服务 区 广播影视节目（作品）的制作和发行服务 网 电路设计及测试服务 区 软件服务 r 信息系统服务 区 业务流程管理服务 离岸服务外包业务 网 转让技术 财政部和国家税务总局规定的其他服务。 群自己在线中国货物 1 纳税人销售或者进口货物,除另有规定外, 税率为13%。 2 纳税人销售或者进口下列货物,税率为9%: 01 粮食等农产品、食用植物油、鲜奶、食用盐; 自来水、暖气、冷气、热水、煤气、石油液化气、 天然气、沼气、居民用煤炭制品、二甲醚; 图书、报纸、杂志,音像制品,电子出版物 饲料、化肥、农药、农机、农膜; 国务院规定的其他货物。 纳 ...

Group 1 - The core viewpoint of the articles highlights the significant growth in export tax refunds in Shenzhen, with a total of 801.2 billion yuan processed in the first seven months of the year, representing a year-on-year increase of 20.7%, surpassing the national average growth rate [1] - The three key sectors driving this growth are emerging markets, service trade, and cross-border e-commerce, with tax refunds in these areas showing a year-on-year increase of over 50%, indicating a broad growth potential [1] - Cross-border e-commerce has shown remarkable growth, with the number of refund-eligible enterprises increasing by 1.3 times and tax refunds in this sector rising by 224.3% year-on-year, establishing itself as a new pillar for export growth [1] Group 2 - The tax authority in Shenzhen has optimized the export tax refund management process by implementing an intelligent review model and promoting a "paperless" refund process, which enhances compliance and supports foreign trade enterprises [2] - The personalized policy guidance based on export enterprise data models ensures that companies can effectively benefit from tax incentives, providing strong tax support for stabilizing Shenzhen's foreign trade [2]