Group 1 - The article provides detailed instructions for small-scale taxpayers on how to declare and pay value-added tax (VAT) and additional taxes through the electronic tax bureau [1][21] - It outlines two declaration methods for small-scale taxpayers: confirmation declaration and form-filling declaration, with specific steps for each method [4][22] - The confirmation declaration requires taxpayers to verify sales income and report any unbilled income separately for goods and services [5][6][7] Group 2 - General taxpayers must also log into the electronic tax bureau to declare VAT and additional taxes, with three declaration modes: confirmation, supplementary, and form-filling [21][22] - The confirmation mode for general taxpayers involves verifying displayed data and making necessary adjustments for unbilled income [23][25] - The article emphasizes the importance of timely tax declaration, even if no business activity occurred, to avoid negative impacts on the company's tax credit rating [31][42] Group 3 - Common misconceptions regarding VAT declaration are addressed, such as the belief that no declaration is needed if no invoices are issued [32][34] - Taxpayers are reminded that unbilled income creates a tax obligation and must be reported accordingly [32][46] - The article highlights the consequences of failing to declare taxes accurately, including potential penalties and impacts on business operations [43][44]

Group 1 - The concept of "suspension with pay" refers to the period during which employees must pause work due to work-related injuries or occupational diseases to receive medical treatment [1] - The suspension period generally does not exceed 12 months, as stated in the Work Injury Insurance Regulations [2] - In cases of severe injuries or special circumstances, the suspension period can be extended, but the total extension cannot exceed 12 months [3] Group 2 - Employees who are unable to care for themselves during the suspension period will receive care from their employer [4] - The suspension period is calculated from the time the employee suffers a work-related injury [5] - During the suspension period, employees are entitled to medical treatment for work injuries, and their original salary and benefits remain unchanged, paid monthly by the employer [6] Group 3 - After the assessment of disability levels, original benefits will be suspended, and the employee will receive disability benefits as per regulations [7] - If treatment is still required after the suspension period ends, the employee can continue to receive work injury medical treatment [7] Group 4 - Employees on suspension with pay can still take annual leave, as specified in the regulations regarding paid annual leave [9]

Core Viewpoint - The article provides a detailed guide on how to navigate the new electronic tax bureau for tax declaration and payment, specifically focusing on the environmental protection tax process. Group 1: Tax Declaration Process - Users can log into the new electronic tax bureau by entering their business identification details and personal credentials [2] - After logging in, users should navigate to the "Tax Declaration" section to begin the process [4] - The process includes selecting the environmental protection tax and entering relevant company information [5][6] Group 2: Environmental Protection Tax Details - Users must fill in details such as the pollution discharge permit and emission point information in the environmental protection tax source information section [5] - The system allows for automatic filling of pollution coefficients based on industry standards, which simplifies the data entry process [6][8] - After completing the data entry, users can save the information and proceed to the tax declaration calculation interface [9][10] Group 3: Tax Calculation and Submission - The tax declaration calculation involves selecting the appropriate pollution coefficients and entering the calculation base to determine the tax amount owed or refundable [11] - Users can submit the environmental protection tax declaration after completing the calculations [11]