@商家！拒开发票绝非“小事”！

Group 1 - The article emphasizes that merchants are legally obligated to issue invoices for goods and services provided, and refusal to do so is considered illegal [3][4][5] - It outlines the proper procedures for issuing invoices, including the requirement to provide accurate details that reflect actual business transactions [4][5] - The article clarifies that discounts offered by merchants do not exempt them from the obligation to provide invoices, and misleading consumers into waiving this right is prohibited [5] Group 2 - The article discusses tax implications for businesses when providing transportation subsidies to experts, indicating that such payments are considered part of labor remuneration and are subject to personal income tax withholding [11][12] - It highlights that while payments for part-time labor under a certain threshold do not incur tax, businesses are still required to file zero tax declarations [12][13] - The article explains that prizes won by employees in company events are treated as salary income and are subject to personal income tax withholding [15] - It states that expenses incurred for expert travel should be classified correctly for tax purposes, with business entertainment expenses subject to specific deduction limits [16]