Group 1 - The article provides a step-by-step guide for taxpayers on how to register and use the electronic tax bureau services, including identity verification and password setup [4][5][6]. - It outlines the process for applying for invoice types and the necessary steps for submitting an invoice demand application, including the option for first-time applicants to add new invoice types [5][6][7]. - The article details the procedure for issuing electronic invoices, including the required information to be filled out and the authentication process needed to complete the invoice issuance [7][8]. Group 2 - The article explains how to apply for adjustments to invoice quotas, including the submission of relevant documents and tracking the application status through the tax bureau's system [8][9]. - It mentions the eligibility criteria for small-scale taxpayers and certain financial institutions to apply for a quarterly tax period under the VAT law [14]. - The article clarifies the definition of annual taxable sales for VAT taxpayers, including what constitutes taxable sales and the exclusions from this calculation, effective from January 1, 2026 [20].

Group 1 - The article provides guidance on how flexible employment individuals can confirm their social security payment status through the electronic tax bureau [4][5][6]. - It outlines a step-by-step process for checking payment status via both the web portal and the mobile app of the electronic tax bureau [5][6]. - The article emphasizes the importance of entering the correct declaration date or payment period to retrieve accurate payment information [6]. Group 2 - It mentions that taxpayers whose annual taxable sales exceed a specified threshold must register as general taxpayers, detailing what constitutes annual taxable sales [13]. - The article clarifies that the annual taxable sales amount includes sales made within a continuous 12-month period, excluding certain transactions like the sale of intangible assets or real estate [13]. - It notes that these regulations will take effect starting January 1, 2026 [13]. Group 3 - The article specifies which taxpayers can use a quarterly tax period, including small-scale taxpayers and certain financial institutions [17][18]. - It references the relevant legal framework governing these provisions, indicating that specific taxpayer categories are defined by the State Council's tax and finance authorities [18].