Group 1 - The article provides solutions for taxpayers who are unable to log into the personal income tax app due to changes in their mobile phone number or device [1][2][3] - For users who changed their phone number but not their device, they can verify their identity using the old phone number or their bank card [1][2] - If both the phone number and device have changed, users must log into the natural person electronic tax bureau website and follow the prompts to change their phone number [2][3] Group 2 - The article also mentions a tax policy for second-hand car dealers, allowing them to pay a reduced VAT rate of 0.5% instead of the standard 3% [9] - This policy applies to second-hand cars that have completed registration and are not yet scrapped, and it will be in effect until December 31, 2027 [9][10]

Group 1 - The article discusses the eligibility criteria for the special additional deduction for continuing education under individual income tax, clarifying common misconceptions [2][3]. - It states that the maximum deduction period for continuing education is 48 months, including any periods of leave due to illness or other reasons, which can still be counted towards the deduction [2]. - The article emphasizes that only continuing education expenses incurred within China are eligible for the deduction, while those incurred abroad do not qualify [2]. Group 2 - It confirms that participation in night schools, correspondence courses, modern distance education, and broadcasting universities qualifies for the continuing education deduction, provided that the institution establishes a student record [2]. - The article clarifies that individuals who participate in continuing education but do not obtain a degree or certificate can still claim a deduction of 400 yuan per month for up to 48 months based on actual education time [3].

Group 1 - The article discusses the process for individuals to apply for tax refunds, emphasizing the need to input personal bank account information for first-time applicants [3] - It outlines the steps for submitting a tax refund application, including selecting the appropriate tax authority and uploading necessary documents [3] - The article provides a reminder that the platform mentioned is unofficial and serves as a learning resource, not an actual tax standard [7] Group 2 - The article references a policy from the Ministry of Finance and the State Taxation Administration regarding the VAT treatment for second-hand car dealers, specifying a reduced VAT rate of 0.5% for eligible transactions [9] - It defines second-hand cars in the context of the policy, indicating that they must be registered and not yet reach the mandatory scrapping standard [9] - The policy is set to be in effect until December 31, 2027 [9] Group 3 - The article addresses the eligibility of small-scale VAT taxpayers who transition to general VAT taxpayers regarding the "six taxes and two fees" reduction policy, stating that they will no longer qualify for the reduction upon the change [14] - However, it notes that if the company meets the criteria for small and micro enterprises or is an individual business, they may still benefit from the reduction [15]