注意！关于增值税申报常见误区，一起来自查！

Group 1 - New companies are required to file VAT returns even if no business activity has occurred, as per Article 32 of the Implementation Rules of the Tax Collection and Administration Law of the People's Republic of China [2] - Small-scale taxpayers must report all sales income, including both invoiced and non-invoiced income, when filling out their tax returns to determine eligibility for tax exemption [2]