Group 1 - The article discusses the reporting requirements for internet platform enterprises regarding commissions and service fees paid to them by businesses operating on their platforms [3][4][6] - It provides examples illustrating how different entities within a platform should report their income and the associated fees, emphasizing the need for accurate reporting of total income and fees paid [4][5][6] - The article outlines the responsibilities of Multi-Channel Network (MCN) organizations and internet platform enterprises in reporting tax-related information for live-streaming income generated by network anchors [6][7][8] Group 2 - The article details the process for reporting tax information for network anchors and their associated MCN organizations, including the necessary forms and information required [7][9][10] - It explains various scenarios in which income from live-streaming is distributed among the platform, MCN, and network anchors, highlighting the importance of proper documentation and reporting [8][9][10] - The article emphasizes that if a platform operator is also an internet platform enterprise, they are not required to report the same information multiple times, streamlining the reporting process [11]