Group 1 - The article discusses the distinction between "payable employee compensation" and "actual salary" that employees receive, emphasizing that the former includes amounts withheld for taxes and social security [3][4] - An example illustrates that if an employee's gross salary is 10,000 yuan, with deductions for social security, housing fund, and individual income tax totaling 1,500 yuan, the actual salary received would be 8,500 yuan, but the tax reporting should reflect the gross salary of 10,000 yuan [4] - The article highlights the importance of matching the timing of tax reporting with actual salary payments, stating that tax declarations must align with the actual payment dates to avoid discrepancies [5][6] Group 2 - It is noted that benefits provided to employees, such as holiday bonuses or team-building subsidies, must be included in the taxable income but are accounted for separately in financial records, which can lead to confusion if not properly reported [6] - The article emphasizes that tax declarations for wages must be based on actual payments made to employees, and any accrued but unpaid wages should not be reported prematurely [5][6] - The article provides a clear guideline that the taxable income reported must correspond to the actual payment date, reinforcing the principle of matching in accounting practices [5][6]