Group 1 - The article discusses the process for individual business owners to apply for a "business suspension registration" when they need to temporarily close their operations for up to one year [1][2] - It outlines the requirements for submitting a "suspension and resumption report," which includes providing reasons for the suspension, duration, tax payment status, and handling of invoices [4] - The article emphasizes that if any business activities occur during the suspension period, it will be considered as resuming operations, and the business owner must report this to the tax authority [4] Group 2 - The article specifies that to resume business operations early, the business owner must promptly report to the tax authority [4] - It highlights the need for written reports to the tax authority for both suspension and resumption of business, as well as for any extensions of the suspension period [4] - The importance of compliance with tax regulations and maintaining integrity in business operations is underscored [4]

Group 1 - The article discusses the process for individual business operators to apply for resuming operations after a temporary suspension, emphasizing the need to submit a written report to tax authorities before the suspension and to apply for resumption before restarting operations [14] Group 2 - The article outlines the new consumption tax policy for super luxury cars, stating that the retail price threshold for such vehicles is set at 900,000 yuan (excluding VAT) and includes various types of powertrains [16] - It specifies that no consumption tax will be levied on the sale of second-hand super luxury cars, defined as vehicles that have completed registration and are sold before reaching the mandatory scrapping standard [16] - The new regulations will take effect on July 20, 2025 [17]