Group 1 - The article discusses the launch of the annual social insurance fee declaration work starting from January 1, 2026, and aims to assist contributors in understanding the payment policies and procedures for successful declarations [3]. - It provides a step-by-step guide on how to use the electronic tax bureau app for annual payment wage declaration, including logging in, entering employee wage information, and submitting the declaration [4][5]. - The article also outlines the process for adjusting previously declared wages through the same app, ensuring users can easily navigate the system for both declarations and adjustments [5]. Group 2 - The content emphasizes the importance of accurate wage reporting for social insurance contributions, highlighting the need for users to confirm the correctness of their entries before submission [5]. - It mentions that the app will automatically retrieve information for employees who have not yet declared their wages, streamlining the process for users [4]. - The article encourages users to stay informed about tax policies and procedures through the platform, which serves as a learning resource rather than an official tax authority [9].

Group 1 - The 2026 annual social insurance fee declaration has officially started on January 1, 2026, aimed at assisting contributors in understanding the payment policies and procedures for successful declarations [1] - The process for declaring annual payment wages involves logging into the social insurance fee management client, selecting the relevant module, and submitting the wage information for employees [3] - Adjustments to previously declared wages can also be made through the same client by selecting the employee and entering the new wage base before submitting [3] Group 2 - The article provides guidance on how to modify the deduction amount for supporting elderly parents through the personal income tax app, including steps for selecting the appropriate sharing method [9] - Tax incentives are available for institutions providing community services such as elderly care, childcare, and domestic services, including VAT exemptions and reduced taxable income calculations [10][11][12]