Group 1 - The article emphasizes the importance of taxpayers carefully verifying their income details and addressing discrepancies with the payment unit first, with the option to appeal through the personal income tax APP if disputes arise [2][3] - Tax authorities will pursue unpaid tax amounts, impose late fees, and potentially apply penalties for unreported income, along with possible tax credit sanctions [2][3] - The article warns against self-media claims of "tax refund secrets," suggesting they may involve illegal practices or scams, and advises consulting official tax channels for accurate information [3][4] Group 2 - A new personal pension tax policy allows individuals to deduct contributions up to 12,000 yuan per year from their comprehensive or business income, with investment income in pension accounts exempt from personal income tax [4] - Upon withdrawal, personal pensions are taxed separately at a rate of 3%, with the tax counted under "wages and salaries" [4]