Group 1 - The article provides a detailed guide on how to process the annual one-time bonus income through the Natural Person Electronic Tax Bureau, including steps for tax withholding declaration [2][3] - It outlines the procedure for entering the annual one-time bonus amount and saving the information, followed by tax calculation and submission of the declaration form [3] - The article clarifies that individuals working for two different employers can declare their annual one-time bonuses separately, as per the regulations set by the Ministry of Finance and the State Administration of Taxation [5][6] Group 2 - It specifies that the tax calculation method for annual one-time bonuses allows for separate tax assessments, which do not combine with the individual's comprehensive income for the year [5][6] - The article mentions that this tax policy will be in effect until December 31, 2027, providing a timeline for compliance [6] - It emphasizes that each taxpayer can only use this tax calculation method once within a tax year [7]

Group 1 - The article provides detailed guidelines on the payment of cultural construction fees, specifying who is required to pay, the payment rate, and how to calculate the fees [3][4]. - Various entertainment venues, including karaoke halls, dance halls, and sports facilities, are required to pay a cultural construction fee of 3% of their operating income [3]. - Advertising media units, such as radio and television stations, as well as outdoor advertising operators, must also pay a cultural construction fee calculated at 3% of their operating income [4]. Group 2 - The calculation formula for the cultural construction fee is outlined as: Amount payable = Billing sales amount × 3% [4]. - It is emphasized that to deduct any costs, the payer must obtain a valid VAT invoice or other legal documents; otherwise, deductions are not permitted [5]. - The article references specific policies from the State Council and the Ministry of Finance regarding the cultural construction fee and its management [5].