Group 1 - The core viewpoint of the article highlights the significant growth of tax-related business entities in Sichuan, with 481,500 new entities established from January to May this year, including 469,300 new small and micro enterprises, which now account for nearly 90% of the total 5.35 million tax-related entities in the province [1][2] - The "Spring Rain Nurturing Seedlings" initiative by the Sichuan tax authorities aims to support the healthy development of small and micro enterprises through cross-department collaboration and targeted guidance, ensuring that tax and fee preferential policies are effectively communicated to new business entities [1] - The initiative focuses on addressing initial challenges faced by new small and micro enterprises, such as lack of awareness of policies, unfamiliarity with processes, and concerns about compliance, ensuring that these businesses are well-informed and capable from the start [1][2] Group 2 - Sichuan tax authorities are expanding their "efficient completion of a task" service scenarios, focusing on cross-departmental matters such as data reporting, migration registration, insurance payment, and the transition from individual to enterprise, thereby continuously optimizing processes and expanding service scope [2] - There is an emphasis on legal guidance and compliance training for small and micro enterprises to maintain a fair legal environment and strengthen the foundation for compliant operations [2]