Group 1 - The article discusses various scenarios of fraudulent invoice issuance, highlighting the illegal practices involved in creating invoices that do not reflect actual business transactions [3][5][7] - It emphasizes the role of intermediaries, such as "Li Ge," who facilitate these fraudulent activities by connecting parties intending to issue false invoices [6][7] - The article outlines specific cases where companies engage in tax evasion by purchasing inflated invoices from illegal intermediaries to reduce their tax liabilities [5][6] Group 2 - The article provides information on the preferential policies for the employment security fund for disabled individuals in Qingdao, effective from January 1, 2023, to December 31, 2027 [14][15] - It details the calculation methods for the employment security fund based on the employment ratio of disabled individuals, with specific percentages for different employment levels [14] - The article mentions that small and micro enterprises with 30 or fewer employees are exempt from paying the employment security fund during the same period [15] Group 3 - The article explains the tax implications for companies receiving rental income, particularly regarding the timing of tax obligations for value-added tax and corporate income tax [16][17] - It clarifies that rental income received in advance for multiple years must be reported and taxed in the month it is received [16] - The article also discusses the possibility of spreading the recognition of rental income over the lease term for tax purposes, in accordance with relevant tax regulations [17]

Group 1 - The income obtained by retired personnel upon re-employment is subject to individual income tax after deducting the allowable expenses as per the individual income tax law, categorized under "wages and salaries" [1] - Retired personnel must meet four specific conditions to be classified as re-employed, including having a long-term employment contract, receiving fixed salary during absences, enjoying equal benefits with other employees, and having job promotions organized by the employer [2] - If the conditions are not met, the income from part-time work will be taxed as "labor remuneration" [2] Group 2 - Certain income types, such as housing allowances, retirement fees, basic pensions, or retirement subsidies, are exempt from individual income tax as per national regulations [5] - Additional income received from the original employer, such as bonuses and subsidies, does not qualify for tax exemption under the personal income tax law [6] - Senior experts who extend their retirement age and receive wages and bonuses from their employer are also exempt from individual income tax, provided these payments are in accordance with national regulations [8][9]