Group 1 - The article discusses the process for businesses to apply for a tax credit review if they have not participated in the annual evaluation due to being newly established or other reasons [2][3] - Businesses can apply for a review after being included in the tax credit management for 12 months, and the tax authority will determine their credit level based on the last 12 months of tax payment behavior [2] - The steps for applying for a tax credit review include logging into the electronic tax bureau, selecting the evaluation year, and confirming the application reason [2][3] Group 2 - The article outlines the tax implications for individuals selling residential properties, specifying that sales of properties purchased within the last two years will incur a 3% VAT, while properties held for over two years are exempt from VAT [12]

Core Viewpoint - The article discusses the tax deductions available for parents regarding their children's education expenses, highlighting eligibility criteria and the process for claiming these deductions. Group 1: Eligibility for Deductions - Parents can deduct education expenses for children in various educational stages, including compulsory education, high school, and higher education, at a standard rate of 2000 yuan per child per month [3]. - The deduction can be claimed by one parent at 100% or split between both parents at 50% each [3]. - The definition of "children" includes biological, non-biological, adopted, and stepchildren, as well as minors under guardianship [3]. Group 2: Types of Educational Institutions - Taxpayers can claim deductions regardless of whether their children attend public or private schools [4]. - Deductions are also applicable for children studying in overseas educational institutions [5]. Group 3: Multiple Children and Deduction Choices - Parents with multiple children can choose different deduction methods for each child [6]. Group 4: Submission Methods - Taxpayers can submit their claims through various methods, including the "Personal Income Tax" app, online tax services, or by delegating to third-party agencies [12].

Group 1 - The article discusses the tax deduction options available for parents, highlighting that they can choose either one parent to claim 100% of the deduction or split it equally, with each parent claiming 50% [4][8]. - Once a deduction method is selected for the tax year, it cannot be changed, emphasizing the importance of prior discussion between parents [7][8]. - The article raises a question about whether parents can still enjoy the child education deduction if their child has graduated and started working, indicating a need for clarity on eligibility [9]. Group 2 - The article provides information on the process of issuing invoices through the electronic tax bureau, detailing steps such as logging in, selecting invoice types, and entering necessary information [16][18]. - It mentions that trial taxpayers providing tourism services can choose to calculate their sales based on the total price and additional fees, with specific conditions on issuing invoices [15].