Core Viewpoint - The articles discuss the implementation of tax reduction policies for small and micro enterprises, specifically focusing on the VAT and additional tax declaration processes for eligible taxpayers [3][4]. Group 1: Tax Reduction Policies - Eligible taxpayers must select "Yes" in the VAT and additional tax declaration form regarding the applicability of the "Six Taxes and Two Fees" reduction policy for small micro enterprises [3][4]. - Taxpayers should choose the applicable reduction policy based on their actual situation when filling out the declaration form [3]. Group 2: Declaration Process - The articles emphasize the importance of correctly filling out the VAT and additional tax declaration form, particularly in the section regarding the applicability of tax reduction policies [4]. - Taxpayers are advised to select the applicable reduction policy start and end dates based on the current reporting period [4].

Core Viewpoint - The article discusses the proper handling of unbilled income and the process of issuing invoices for tax reporting, emphasizing the importance of accurate reporting to avoid tax issues [12][9]. Group 1: Tax Reporting Process - When a company has previously reported unbilled income, it can adjust this in the next tax declaration by entering a negative amount in the "unbilled income" section to offset the current sales [12][9]. - The company should accurately report the actual amount of invoices issued in the corresponding sections of the tax declaration form [12][9]. Group 2: Handling Tax Issues - If any issues arise during the tax reporting process, the company is advised to contact the relevant tax authority for assistance [13].