Core Viewpoint - The article discusses the taxation policies and requirements for various tobacco products, including cigarettes, cigars, and electronic cigarettes, as well as the process for businesses to become tax refund stores for overseas travelers. Taxation Policies - The tax rates for different tobacco products are specified, with the following rates: - Class A cigarettes: 56% + 0.003 yuan per stick - Class B cigarettes: 36% + 0.003 yuan per stick - Cigars: 36% - Tobacco slices: 30% - Electronic cigarettes: 11% [3][4] Tax Collection Stages - Taxes are collected at different stages: - Cigarettes and cigars are taxed at the production (import) stage - Tobacco slices are taxed at the production (import) stage - Electronic cigarettes are taxed at the wholesale stage [3][4] Requirements for Becoming a Tax Refund Store - Businesses must meet four core conditions to qualify as a tax refund store: 1. Must have general VAT taxpayer qualifications 2. Must have a good tax credit rating (A, B, or M level) 3. Must install and use the official tax refund management system 4. Must maintain accurate financial records for tax refund items [15][16][17][18] Application Process - The process to apply for becoming a tax refund store includes: 1. Preparing application materials and filling out the required forms 2. Submitting the application to the tax authority, either directly or through an agent 3. The tax authority will review the application within five working days and notify the business of the outcome [20][22][23] Post-Approval Requirements - After approval, businesses must: - Ensure the tax refund management system operates smoothly - Maintain sales records for tax refund items for at least five years - Display a "Tax Refund Store" sign prominently for identification by overseas travelers [25][26][27][32]

Core Viewpoint - The article discusses the closure of the Wangchao Hotel in Xuhui District, Shanghai, highlighting its historical significance and current state of abandonment [1][3][8]. Group 1: Hotel Status - The Wangchao Hotel, established in June 2001, is registered as an individual business and is currently listed as "operating" despite being vacant [3][4]. - A notice at the hotel indicates that personnel from the Qi Family Garden Hotel are not allowed to enter without the chairman's consent, suggesting a contractual dispute [1][3]. Group 2: Historical Significance - The Wangchao Hotel was once a prestigious venue in Shanghai, known for hosting significant events such as weddings and banquets, and was recognized for its luxurious ambiance [3][6]. - The hotel was a popular choice for celebrations among locals, with nostalgic memories associated with it, including a notable presence of a stretched Lincoln parked outside [3][6]. Group 3: Current Observations - Observations from local residents indicate that the hotel has been rebranded as Qi Family Garden, although the exterior signage has not changed [7]. - The future of the Wangchao Hotel and its potential return to prominence remains uncertain [8].