Group 1: Tax Authority Operations - The electronic tax bureau allows modification of tax officer permissions only by the legal representative or financial responsible person, not by the tax officer themselves. Steps include logging in, accessing the account center, and managing existing tax personnel [1][2] - To add a tax officer, there are two methods: the legal representative can add the officer who then confirms the authorization, or the tax officer can apply for authorization which the legal representative must confirm [2][4] - To remove the association of related personnel, the process involves logging in as the associated person, selecting the enterprise to be unlinked, and submitting the reason along with supporting documents [7][8] Group 2: Non-Resident Enterprises - Non-resident enterprises can access cross-border tax services by switching the language to English on the electronic tax bureau login page and entering their identity code and password [6] - The process for non-resident enterprise income tax assessment involves confirming the assessment form, checking the approval progress, and downloading the tax notification after final approval [8]

Group 1 - The article discusses the regulations regarding the deduction of expenses for corporate income tax in China, emphasizing that only expenses directly related to income generation can be deducted [3] - It highlights the distinction between revenue expenditures, which can be deducted in the current period, and capital expenditures, which must be amortized over time [3] - The article specifies that non-taxable income used for expenses cannot be deducted or calculated for depreciation and amortization [3] Group 2 - The article outlines the process for authorized personnel to manage tax declaration permissions through the Natural Person Electronic Tax Bureau [9][10] - It details the steps for granting tax declaration authority to designated individuals, including the need for verification and the selection of authorization duration [14][15] - The article emphasizes the importance of ensuring that authorized personnel are current employees and the need to revoke permissions for those who have left the company [13]