山西：电子税务局操作汇总纳税报告操作步骤

Group 1 - The article outlines the steps for taxpayers to report their total and branch institution information to tax authorities for corporate income tax and value-added tax consolidated reporting [1][2][5] - The first step involves logging into the electronic tax bureau and navigating to the consolidated tax report section [1][8] - For first-time filers, the system directs them to the reporting page, where they must fill in and confirm consolidated tax information based on their institution type [2][3][5] Group 2 - For branch institutions, the reporting process requires filling in overall information and details of the upper-level institution before submission [5][6] - Non-first-time filers can view, modify, or add new records in the list of previously submitted reports [5][6] - After completing the report, taxpayers can submit it and check the review results in the tax progress and result inquiry module [8]