Group 1 - The core viewpoint of the article is that individual business operators can change their business operator through either direct application for change registration or by the method of "first cancel, then establish" as per regulations [1][2]. - It is required that the business operator must complete tax-related matters before applying for the change of business operator registration [2][3]. - Compliance conditions for changing the business operator include settling debts, clearing taxes, submitting annual reports, and not being listed in the abnormal operation directory [3][4]. Group 2 - Individual businesses transitioning to enterprises must meet legal and regulatory requirements for enterprise establishment, and the new business location must be within the jurisdiction of the original registration authority [4].

Group 1 - The article discusses the changes in the management of tax credit repair standards as per the "Tax Credit Management Measures" [5] - It highlights that from July onwards, there are new methods for repairing tax credit, emphasizing the importance of compliance for businesses [5] - The article lists 13 behaviors that will directly result in a D-level tax credit rating, indicating significant risks for companies engaging in these actions [5] Group 2 - The article outlines the requirements for filing and managing tax for enterprises operating across regions, as per the "Announcement on the Management of Corporate Income Tax Collection for Enterprises Operating Across Regions" [8] - It specifies that the head office must report information about all secondary and lower-level branches to the local tax authority, including details such as names, addresses, and tax identification numbers [9] - The article states that any changes in the reported information must be submitted within 30 days, and the head office must report the cancellation of branch tax registration within 15 days [9][10]