Group 1 - The article discusses the annual tax filing period for individual income tax on business income in China, which runs from January 1 to March 31 [3] - Taxpayers earning business income from multiple sources must file their tax returns separately with the local tax authorities and submit the annual summary declaration form [3][5] - The process for filing the business income tax declaration (C form) is outlined, including steps for logging into the tax app and selecting the appropriate tax year for submission [4][7][9] Group 2 - The article details the steps for entering information into the tax declaration system, including selecting the summary location and confirming the accuracy of the submitted information [9][12] - After entering the necessary data, the system calculates the tax amount owed or refundable based on the submitted information, allowing for adjustments if needed [12][15] - Taxpayers eligible for tax reduction policies will receive automatic notifications within the system, prompting them to review the details of the tax relief [12][15]