Group 1 - The newly implemented "Special Additional Deductions for Individual Income Tax" aims to simplify the tax filing process for taxpayers, requiring only three steps: checking eligibility, reporting information, and retaining necessary documentation [2][3] - Taxpayers can submit their "Special Deduction" information through four methods: mobile app, provincial electronic tax bureau websites, electronic forms, or paper forms, making the process accessible [2][3] - The policy is designed to minimize the reporting burden on taxpayers, with most deductions being fixed amounts, allowing employers to calculate tax liabilities directly [2][3] Group 2 - To ensure the authenticity of reported information, taxpayers and withholding agents are required to retain relevant documentation for five years, with tax authorities having the right to conduct audits [4][5] - The responsibility for the accuracy and completeness of the submitted information lies with the taxpayer, and any fraudulent reporting can lead to penalties and inclusion in credit systems [5] - Various government departments are obligated to assist in verifying the information provided by taxpayers, enhancing the efficiency of tax administration through data cross-checking [4][5] Group 3 - Experts predict that the market for "individual income tax services" will expand, particularly for freelancers and those with non-salary income, who may seek assistance from intermediaries for tax filing [6] - The detailed operational guidelines for individual income tax are expected to facilitate taxpayer convenience, although assistance may still be required for filling out forms [6] - The reform may broaden the scope of the individual income tax service market, potentially including middle and high-income earners who previously did not seek such services [6]