Group 1 - The article discusses the process for enterprises to declare annual social insurance contributions through the electronic tax bureau, emphasizing the importance of accurate data entry and submission [5][7][20] - It outlines the steps for switching identities to handle tax matters as a business entity, including logging into the electronic tax bureau and navigating to the relevant sections for social insurance fee declarations [5][7][9] - The article provides specific instructions for declaring annual salary contributions, including entering monthly salary amounts and submitting the declaration [5][18][20] Group 2 - The article explains the procedure for declaring one-time annual bonuses through the individual electronic tax bureau, detailing the steps for filling out the necessary information [14][15][17] - It highlights the requirement to report both one-time bonuses and regular salary income together during the tax declaration process [21] - The article mentions the maximum deductible limits for local provident funds and annuities, which are 3453.24 yuan and 1151.08 yuan respectively [18]

Group 1 - The article discusses the process of declaring annual one-time bonuses through the Natural Person Electronic Tax Bureau's web portal [3][5][8] - It outlines the steps for individuals with tax authority to log in and navigate to the "Unit Tax Declaration" section [5][8] - The article emphasizes the importance of entering employee bonus information accurately and saving the data before submitting the declaration [10][12] Group 2 - The article provides a detailed guide on filling out the comprehensive income declaration, specifically for annual one-time bonus income [8][10] - It includes instructions on how to add employee bonus information and the necessary fields to complete [10][12] - The article highlights the need for accurate reporting of income and deductions to ensure compliance with tax regulations [12][24]

Group 1 - The article discusses the tax deduction policies for corporate equity investment losses as per the Ministry of Finance and the State Administration of Taxation [2][3] - It outlines specific conditions under which equity investment losses can be deducted from taxable income, including bankruptcy, severe financial deterioration, and lack of control over the invested entity [2][3] - The article specifies the required documentation to confirm equity investment losses, such as bankruptcy announcements and administrative decisions from relevant government departments [3][5] Group 2 - It details that equity and debt losses cannot be deducted if the debtor has the economic ability to repay or if the debts are deemed invalid due to legal violations [5] - The article emphasizes the importance of providing proof of asset liquidation or inheritance settlement in cases where the invested entity has been declared bankrupt or closed for over three years [5]