Group 1 - The article discusses the updated operational guidelines for the new electronic tax bureau, specifically addressing how to remove the association of a tax officer after leaving a company [7] - It outlines the steps for adding a tax officer, including selecting identity type, confirming information, and submitting the details [4][6] - The article emphasizes the importance of tax deduction certificates, detailing the requirements for invoices and receipts based on the type of business and tax registration status [11][12] Group 2 - It mentions the criteria for small-scale business operations, indicating that sales revenue must not exceed the threshold set by VAT policies [11] - The article references the regulations regarding fixed asset depreciation, specifying which assets are eligible for tax deductions [15]

Group 1 - The article discusses tax incentives aimed at supporting the development of small and micro enterprises and individual businesses, particularly focusing on tax exemptions for specific groups such as military veterans transitioning to civilian life [1][7]. - Military veterans who engage in individual business operations are eligible for a personal income tax exemption for three years from the date they obtain their tax registration certificate [2][4]. - The exemption from personal income tax applies to veterans who hold a discharge certificate issued by a military unit at the division level or above [3][8]. Group 2 - The article outlines that military veterans engaged in individual business operations are also exempt from value-added tax (VAT) for three years from the date of obtaining their tax registration certificate [7]. - The exemption from VAT is applicable to the taxable services provided by these veterans [7]. - To enjoy the VAT exemption, veterans must fill out the appropriate sections in the VAT tax declaration form during their tax filing [9].

Core Viewpoint - The article discusses the tax implications for companies when they give gifts to clients, emphasizing that both self-manufactured and purchased gifts are treated as sales for tax purposes, requiring the payment of value-added tax (VAT) and corporate income tax. Tax Implications of Gifts - Companies must treat gifts to clients as sales, which necessitates the payment of VAT regardless of whether the gifts are self-manufactured or purchased [4] - According to the Interim Regulations on Value-Added Tax, gifts given by enterprises are considered as sales of goods [4] - For corporate income tax, gifts are also treated as sales, as per the Corporate Income Tax Law [4] Confirmation of Income from Deemed Sales - The article outlines how companies can confirm income from deemed sales of assets, indicating that non-monetary asset exchanges and donations are treated similarly for tax purposes [4]