Group 1 - The article discusses the online tax declaration process for individual businesses in China, emphasizing the convenience of using the national unified electronic tax bureau [3][4][5] - It outlines the steps for declaring value-added tax (VAT) and personal income tax for small-scale taxpayers, including the necessary online navigation and data entry [4][5][6] - The article highlights the importance of timely tax submissions, particularly the annual personal income tax reconciliation that must be completed by March 31 for individual businesses under the accounting method [6] Group 2 - It mentions the exemption policy for small-scale VAT taxpayers with monthly sales below 100,000 yuan, effective until December 31, 2027, which applies to interest income from newly issued government bonds [11] - The article provides guidance on how to handle the VAT for one-time rental income received across multiple years, referencing relevant regulations [13][15] - It also discusses the timing of VAT obligations for taxpayers providing rental services, particularly when prepayments are involved [16]

Core Viewpoint - The article focuses on providing guidance for individual industrial and commercial households regarding the handling of tax declaration issues, specifically addressing the consequences of failing to submit declarations on time [1]. Group 1 - The Ningbo tax authority has launched a series of topics titled "Hot Issues for Individual Industrial and Commercial Households" to assist these entities in understanding tax policies and procedures [1]. - The article aims to clarify high-frequency issues related to tax declaration for individual industrial and commercial households, facilitating easier tax compliance [1]. Group 2 - Previous articles in the series have addressed essential tax types that individual industrial and commercial households need to declare, along with their respective deadlines [4].