Group 1 - The article provides a step-by-step guide on how to declare individual income tax for employees through the Natural Person Electronic Tax Bureau [1][3][4] - The first step involves collecting personnel information by logging into the tax bureau and filling in employee details [2][3] - The second step requires filling in income and deduction information, with options to copy last month's data or generate zero salary records for first-time declarations [4][5] Group 2 - The third step is tax calculation, where the system calculates the tax based on the filled information [5][6] - The final step is submitting the declaration form, which can be done by clicking "Send Declaration" after ensuring all information is accurate [6] - A tip is provided to use the same computer for future declarations to avoid data loss [6]

Core Viewpoint - The article discusses the recent announcement by the National Taxation Administration and the Ministry of Finance regarding the optimization of the prepayment declaration for enjoying the R&D expense super deduction policy, allowing companies to choose to enjoy this policy based on their actual R&D expenses incurred in the first half of the year [1]. Summary by Sections Enjoyment Method - Companies can enjoy the R&D expense super deduction policy by following the principle of "actual occurrence, self-judgment, declaration enjoyment, and relevant materials kept for reference." They can calculate the super deduction amount based on actual R&D expenses and fill in the relevant information in the tax declaration form without prior filing or approval [1]. Policy Content - From January 1, 2023, companies can deduct 100% of the actual R&D expenses incurred that do not form intangible assets from their taxable income. For expenses that form intangible assets, they can amortize 200% of the cost of the intangible assets [1]. - For integrated circuit and industrial mother machine companies, from January 1, 2023, to December 31, 2027, they can deduct 120% of the actual R&D expenses incurred that do not form intangible assets and amortize 220% of the cost of intangible assets [1]. Declaration Process - The declaration process involves filling out the "Corporate Income Tax Monthly (Quarterly) Prepayment Tax Declaration Form (Type A)" and selecting the relevant super deduction items in the specified section [2]. - In the "Exempt, Reduced Tax Income, Super Deduction Type Options" section, companies need to check the corresponding super deduction items and fill in the amount of the benefit [2].