Group 1 - The core viewpoint of the articles is the expansion of the simplified cancellation registration process for small and micro enterprises that have not exceeded a quarterly sales threshold of 450,000 and have no outstanding debts [2][3] - The simplified cancellation registration is applicable to market entities that have either not incurred debts or have settled all debts, excluding listed companies [2] - Tax authorities will not raise objections for taxpayers who have never engaged in tax matters, have engaged but not used invoices, or have completed tax clearance procedures at the time of inquiry [3]