Group 1 - The article outlines the process for individual business owners to register as new taxpayers and complete their business confirmation online through the electronic tax bureau [3][4]. - It details two channels for registration: the electronic tax bureau website and the mobile app, emphasizing the steps for identity verification and account setup [3][4]. - The article explains the steps for business confirmation, including accessing the electronic tax bureau, selecting necessary services, and completing the required forms [4][6]. Group 2 - The article highlights tax incentives available for individual business owners, specifically in the areas of value-added tax and income tax [6][7]. - It states that from January 1, 2023, to December 31, 2027, small-scale taxpayers with monthly sales below 100,000 yuan are exempt from value-added tax [6]. - It mentions that small-scale taxpayers can benefit from a reduced value-added tax rate of 1% instead of the standard 3% [6].