Group 1 - New employees in tax-related positions can add authorized operations through the electronic tax bureau's account center module [2] - Individuals can apply for enterprise authorization operations [3] - The process involves logging into the electronic tax bureau, selecting the account center, and applying for enterprise authorization by filling in the necessary identification details [5][9] Group 2 - The tax obligations for rental income received in advance are defined by the regulations, stating that the tax obligation arises on the day the payment is received [17][18] - Natural persons purchasing newly issued government bonds and other financial bonds can benefit from VAT exemption policies if their monthly sales do not exceed 100,000 yuan [21]