Group 1 - The article outlines the taxation method for individual businesses, stating that taxable income is calculated as the total annual income minus costs, expenses, taxes, losses, and other allowable deductions [2] - It specifies that the total income for individual businesses includes various forms of revenue such as sales income, service income, property transfer income, interest income, rental income, donations, and other income [2] - Other income includes asset appreciation, unreturned deposits over one year, irrecoverable payables, recovered bad debts, debt restructuring income, subsidies, penalties, and exchange gains [2] Group 2 - The article provides a reminder about the tax declaration deadlines for various taxes, including value-added tax, corporate income tax, and personal income tax, which are due on specific dates each month [7] - It mentions that the taxable entity for vehicle and vessel tax in 2026 will be individuals [9] - The article emphasizes the importance of electronic tax services, encouraging taxpayers to use online platforms for tax declaration and payment [19][20]

Group 1 - The article discusses the various employee welfare expenses that companies can incur, including costs related to collective welfare departments such as canteens, medical facilities, and transportation subsidies [4][5] - It outlines the tax deduction standards for employee welfare expenses, stating that companies can deduct up to 14% of total wages and salaries for these expenses [4] - The article emphasizes the importance of accurate accounting for employee welfare expenses, requiring companies to maintain separate accounts for these expenditures [5] Group 2 - The article mentions that companies must adhere to specific regulations regarding the calculation and approval of employee welfare expenses, with tax authorities having the power to assess these expenses if proper accounting is not maintained [5] - It highlights the need for companies to provide various non-monetary benefits and subsidies to employees, which can include medical reimbursements and heating subsidies [4] - The article also notes that companies are required to follow guidelines set by tax authorities to ensure compliance with tax deduction policies related to employee welfare [5]