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Group 1 - The article discusses the concept of tax collateral, which allows taxpayers or guarantors to use certain properties as collateral for unpaid taxes and penalties [4] - Tax authorities have the right to dispose of the collateral if the taxpayer fails to pay the taxes and penalties on time [4] Group 2 - Properties that can be used as tax collateral include owned houses, other real estate, machinery, transportation tools, and other assets that the taxpayer has the right to dispose of [5] - Additionally, properties confirmed by tax authorities at the municipal level or above can also be used as collateral [5] Group 3 - The article specifies that when a house on state-owned land is mortgaged, the land use rights within the occupied area are also mortgaged [6] - Similarly, when buildings of rural enterprises are mortgaged, the land use rights within the occupied area are also included [6] Group 4 - Certain properties are explicitly prohibited from being used as tax collateral, including land ownership, land use rights (with exceptions), and facilities for public welfare such as schools and hospitals [7] - Properties with unclear ownership or rights, or those that are seized or under supervision, cannot be used as collateral [7]

Group 1 - The core viewpoint of the articles is the expansion of the simplified cancellation registration process for small and micro enterprises that have not exceeded a quarterly sales threshold of 450,000 and have no outstanding debts [2][3] - The simplified cancellation registration is applicable to market entities that have either not incurred debts or have settled all debts, excluding listed companies [2] - Tax authorities will not raise objections for taxpayers who have never engaged in tax matters, have engaged but not used invoices, or have completed tax clearance procedures at the time of inquiry [3]