Group 1 - The article discusses the calculation method for allocating corporate income tax for secondary branches of enterprises that operate under a consolidated tax filing system [1][2] - It specifies that the allocation ratio should be calculated based on three factors: operating income, employee compensation, and total assets, with respective weights of 0.35, 0.35, and 0.30 [2] - The formula for calculating the allocation ratio for a specific branch is provided, emphasizing the importance of accurate data input for tax reporting [2] Group 2 - The article outlines the operational steps for tax declaration through the electronic tax bureau app, including logging in and selecting the appropriate tax declaration function [2][6] - It describes the verification process required before submission, which includes confirming the allocation ratio and tax amounts for the branch [6][7] - After successful submission, the system provides a confirmation receipt and allows for immediate payment of taxes [9]