Group 1 - The article discusses the process for taxpayers to file consolidated tax reports for parent-subsidiary structures through the electronic tax bureau [3][5]. - It outlines the steps for both first-time and repeat filings, including the necessary information to be filled out in the system [5][6]. - The article emphasizes the importance of verifying the information before submission to ensure compliance with tax regulations [6]. Group 2 - The electronic tax bureau system automatically determines if it is the taxpayer's first time filing a consolidated tax report and directs them accordingly [5]. - For first-time filers, the system requires input of overall information such as effective dates and regional transfer types [5]. - After the parent company completes the filing, branch offices must log in to the electronic tax bureau to verify and submit their information based on the parent company's records [6].

Group 1 - The article provides a step-by-step guide for taxpayers on how to submit a consolidated tax report through the electronic tax bureau [2][4][8] - For first-time submissions, the system automatically directs users to the reporting page, while returning users access their previous records [3][5] - After successful submission, taxpayers can check the status of their report through the tax information query module [7][10] Group 2 - The article outlines specific regulations regarding the allocation of corporate income tax for secondary branches that do not have operational functions or are newly established [11][12][13][14][15] - It emphasizes that branches established outside of China without legal person status are also exempt from local income tax allocation [15] - The article mentions that local branches in Jiangsu Province do not need to handle certain tax matters independently if they are part of a consolidated tax reporting entity [15]