领用数电发票的纳税人在增值税申报期内如何使用当月发票总额度？

Group 1 - The article discusses the implications for taxpayers and withholding agents who fail to submit tax declarations and related materials within the stipulated deadlines, which can affect their tax credit evaluation results and lead to legal responsibilities according to the Tax Collection and Administration Law of the People's Republic of China [9] - It mentions that for first-time occurrences of minor infractions listed in a specific checklist, if corrected proactively before tax authorities discover them or within a mandated correction period, no administrative penalties will be imposed [9] Group 2 - The article provides a step-by-step guide for taxpayers who have never registered for tax operations to obtain a tax clearance certificate through the electronic tax bureau [13][14] - It outlines the process of accessing the electronic tax bureau without logging in, navigating to the public service section, and entering the unified social credit code or taxpayer identification number to initiate the tax clearance application [14][17] - The article details various scenarios that may arise during the application process, including issues with identity verification and the need for user registration if the system cannot retrieve the necessary information [18][19]