Group 1 - The article discusses the tax declaration process for small-scale taxpayers, specifically focusing on the filling out of the VAT and additional tax declaration form [3][4][5] - It highlights the exemption policies for small businesses, detailing how to report exempt sales and the specific sections of the declaration form that need to be filled out [3][9] - The article emphasizes the importance of accurately reporting sales that fall under the exemption criteria, including those not reaching the threshold for VAT [4][8] Group 2 - The article outlines the procedure for issuing VAT invoices, including the different tax rates applicable and how to report the corresponding sales amounts [5][7] - It provides specific instructions for small-scale taxpayers on how to fill out the declaration form when they have other exempt sales, ensuring compliance with tax regulations [5][6] - The article also mentions the importance of maintaining accurate records and documentation to support the reported figures in the tax declaration [13][19]