Group 1 - The article discusses the process for tenants to authorize the issuance of invoices for rental properties, emphasizing the need for accurate information and proper authorization steps [5][6][12] - It outlines the requirements for filling out invoice information, including the seller's name, taxpayer identification number, and contact details, while other fields are optional [4] - The article highlights the importance of confirming authorization through a QR code or the online authorization module, ensuring that the tenant can proceed with the invoice issuance once authorized [10][12] Group 2 - It explains the options for the authorization period, allowing tenants to choose between a one-time authorization or an annual authorization, which remains valid for one year [8] - The article provides a reminder that if the authorized invoice involves tax payments, those payments belong to the landlord, and only the landlord can handle subsequent actions like cancellations or refunds [5][6] - It emphasizes the necessity for tenants to complete facial recognition as part of the online authorization process before proceeding with invoice issuance [6]

Core Viewpoint - The article provides a detailed guide on how to apply for the issuance of value-added tax invoices for rental properties through the electronic tax bureau, emphasizing the steps and necessary information required for a successful application [6][10][18]. Group 1: Application Process - The process begins with logging into the electronic tax bureau, where the property owner must select the appropriate options for their application [6][9]. - Users must fill in rental information, including details about both the lessor and lessee, and specify whether the lessee is an individual or a business [5][9]. - The application requires uploading relevant documents such as the rental contract and property ownership certificate [8][9]. Group 2: Information Requirements - Essential information includes the property address, building area, property usage, and the property certificate number, which must be accurately filled out based on the ownership documents [7][9]. - The rental contract amount and rental period must also be specified, with the system automatically calculating the applicable taxes based on the provided data [10][17]. Group 3: Submission and Follow-Up - After completing the application, users must confirm the tax information and submit the application, which will be reviewed by the tax authority [11][17]. - Users can track the status of their application and will be notified of approval or rejection, with options to modify and resubmit if necessary [18][19]. - Once approved, users can proceed to pay the taxes and download the issued invoices [21][23].