Group 1 - Small-scale taxpayers are exempt from value-added tax (VAT) if their total monthly sales do not exceed 100,000 yuan [2] - For sales subject to a reduced VAT rate of 1%, the taxable sales amount should be reported in the appropriate section of the VAT declaration form [3] - The reduction in VAT payable is calculated at 2% of the sales amount and should be reported in the relevant sections of the VAT declaration form [3] Group 2 - Corporate income tax annual declaration forms can be corrected or voided through the electronic tax bureau [6] - Corporate income tax quarterly declaration forms can only be corrected for the most recently submitted quarter [7] - Financial statements can be corrected for submissions made after October 2019 through the electronic tax bureau [8] Group 3 - Stamp duty on taxable contracts and property transfer documents can be declared quarterly or per transaction [10] - Taxpayers can choose their tax declaration period within the specified range, and this choice cannot be changed within the same tax year [11] Group 4 - Taxpayers can issue invoices based on the remaining invoice quota from the previous month before completing the VAT declaration [13] - After successful VAT declaration, taxpayers can refresh their available invoice quota [14] Group 5 - Taxpayers can report cross-regional tax matters through the electronic tax bureau [16]