年末购物促销活动，税收处理这样做才合规

Group 1 - The article emphasizes the importance of timely payment of vehicle and vessel tax, with a deadline of December 31 for the current year [14] - It outlines the responsibilities of insurance institutions in collecting vehicle and vessel tax when charging insurance fees [12] - Taxpayers are required to self-declare and pay taxes for certain vehicles and vessels that do not require mandatory insurance [13] Group 2 - The article provides a detailed process for online declaration of vehicle and vessel tax through the electronic tax bureau, including steps for logging in and submitting tax information [16][20] - It highlights the penalties for late payment, including a daily late fee of 0.05% on overdue tax amounts [14] - The article suggests options for tax declaration, including both offline and online methods [15]