Group 1 - The article discusses the obligations of taxpayers and withholding agents under the Individual Income Tax Withholding Declaration Management Measures (Trial) and the Tax Collection and Administration Law of the People's Republic of China, emphasizing the importance of compliance in tax reporting and payment [2] - It outlines the penalties for failing to report or pay taxes correctly, which can include fines ranging from 50% to five times the amount of unpaid taxes [2] - The article also mentions the responsibilities of withholding agents in collecting and remitting taxes, and the consequences of failing to fulfill these obligations [2] Group 2 - The article references the Stamp Tax Law, indicating that the tax obligation arises when a taxable document is executed or a securities transaction is completed [9] - It highlights that previously paid stamp taxes on unfulfilled contracts are not refundable or applicable to offset other tax payments [9] - The article provides details on the conditions under which taxpayers can apply for VAT refund policies, including credit ratings and compliance history [11]