Group 1 - The article discusses the convenience of the electronic tax bureau app, which allows users to apply for rental invoices directly from their mobile devices without visiting a tax office [2][4][6] - Users can select various delivery methods for the invoices, such as email or PDF download, enhancing the overall user experience [2][4] - The process involves several steps, including adding tenant information, property details, and contract information, with the system automatically calculating tax amounts based on the provided data [6][7][8] Group 2 - The article highlights the recent updates in tax policies for small-scale taxpayers, specifically those with monthly sales below 100,000 yuan, who are exempt from value-added tax [19] - Small-scale taxpayers can benefit from a reduced tax rate of 1% on their taxable sales, down from the standard 3% rate, effective until December 31, 2027 [19][20]

Group 1 - The article discusses the process of applying for and issuing value-added tax (VAT) invoices, detailing the steps involved in the application process [3][4][5] - It outlines the types of invoices that can be applied for, including general invoices for goods and services, rental of real estate, and invoice queries [4][5] - The article explains the information required for the application, including buyer details, taxable location, and project information, emphasizing the need for accuracy in filling out these details [5][6] Group 2 - The article describes the tax information confirmation step, where the system automatically calculates the tax payable based on the provided information [6] - It outlines the three possible outcomes after submission: successful issuance without review, successful submission requiring payment, and submission requiring tax authority approval [6][8] - The article provides a reminder for users to ensure that all information is correct before submission to avoid complications [6][8]

Core Viewpoint - The article provides a detailed guide on how to apply for and issue value-added tax (VAT) invoices online, emphasizing the step-by-step process and the necessary information required for successful application and issuance. Group 1: Application Process - Step 1: Log in to the account and navigate to the VAT invoice application section [3] - Step 2: Input the buyer's name and unified social credit code, supporting fuzzy search [3] - Step 3: Select the taxable location by choosing the corresponding province, city, and district [3] - Step 4: Fill in project information, including item name, category, and amount, with options to adjust tax rates [4] - Step 5: Confirm tax information, where the system automatically calculates the tax amount before submission [4] - Step 6: After successful issuance, invoices can be downloaded and delivered online without physical presence [4] Group 2: Common Issues and Solutions - If an invoice is incorrectly issued and not yet paid or issued, it can be voided [5] - For successfully issued invoices that need correction, a red-letter invoice or tax refund application can be submitted [5] - The system provides a pathway for voiding or correcting invoices through the homepage [5]