Group 1 - The article discusses the updated operational guidelines for the new electronic tax bureau, specifically addressing how to remove the association of a tax officer after leaving a company [7] - It outlines the steps for adding a tax officer, including selecting identity type, confirming information, and submitting the details [4][6] - The article emphasizes the importance of tax deduction certificates, detailing the requirements for invoices and receipts based on the type of business and tax registration status [11][12] Group 2 - It mentions the criteria for small-scale business operations, indicating that sales revenue must not exceed the threshold set by VAT policies [11] - The article references the regulations regarding fixed asset depreciation, specifying which assets are eligible for tax deductions [15]

Group 1 - The article discusses the implementation of the new corporate income tax prepayment declaration starting from October 1, 2025, which will require monthly prepayments for resident enterprises under the bookkeeping method, and quarterly prepayments for others from the third quarter of 2025 [9] - The revised corporate income tax prepayment declaration form includes new items such as "tax credit amount" and "revenue from unfinished product sales," along with adjustments to the calculation methods for tax distribution among branches [9] - Internet platform enterprises are required to report identity and income information of operators and employees from October 1 to 31, 2025, as part of their tax obligations [10][11] Group 2 - The article emphasizes the importance of electronic tax services, encouraging taxpayers to utilize online platforms for tax payments and inquiries, with remote assistance available through the "Yueyue" service [14][15] - It highlights the need for internet platform enterprises to handle withholding declarations and agency declarations for their employees starting from October 1, 2025, in accordance with the relevant tax authority announcements [12]