Group 1 - The article discusses the tax exemption policy for one-time compensation income received by individuals upon termination of labor contracts, specifically that amounts within three times the local average annual salary are exempt from personal income tax [12][13]. - It outlines the tax rate table for comprehensive income, detailing the applicable rates and deduction amounts based on annual taxable income [12]. - Practical examples illustrate how the policy applies to different compensation amounts, showing calculations for tax exemptions and liabilities [13]. Group 2 - The article provides a step-by-step guide on how taxpayers can query invoice usage and billing data through the electronic tax service platform, emphasizing the importance of inputting correct query conditions [8][9]. - It highlights the distinction between electronic and paper invoices in terms of data statistics, noting that only positive and negative electronic invoices are counted, while all paper invoices are included [8]. - The article mentions the ability to export queried data in various formats, such as txt and excel, for further analysis [9].

Core Viewpoint - The article emphasizes the importance of timely reporting to tax authorities in case of lost invoices to avoid penalties and protect corporate credit [2][3]. Policy Regulations - According to the "Implementation Rules of the Invoice Management Measures of the People's Republic of China," units and individuals using invoices must properly safeguard them. In case of loss, a written report must be submitted to the tax authority on the day the loss is discovered [2]. Consequences of Delayed Reporting - Failing to report lost invoices promptly can lead to fines and damage to the company's credit. Conversely, timely reporting can mitigate losses, as tax authorities will guide the process of declaring the invoices void [3].