Group 1 - The article discusses the deductibility of service fees in corporate income tax, emphasizing the need for actual circumstances to determine eligibility and limits [10][12]. - For general enterprises, the deductible limit for service fees is set at 5% of the income amount confirmed in agreements with legitimate intermediaries, with excess amounts not deductible [12]. - Specific industries have tailored deduction standards, such as insurance companies, which can deduct 18% of net premium income, and telecommunications companies, which can deduct 5% of total revenue [13][14]. Group 2 - Special deduction scenarios are outlined for businesses primarily engaged in agency services, such as securities and insurance agencies, allowing full deduction of actual costs incurred to earn commission income [15].

Core Viewpoint - The article introduces the "Electric Tax Classroom" section on the "Shaanxi Taxation" WeChat public account, aimed at addressing taxpayers' pain points and difficulties in daily tax handling, while promoting the latest features of the national electronic tax bureau to facilitate tax compliance and risk avoidance for businesses [1]. Summary by Sections Introduction of Electric Tax Classroom - The new section focuses on common issues faced by taxpayers and aims to simplify the tax handling process through detailed explanations of electronic tax bureau functionalities [1]. Cross-Regional Migration Process - The article provides a step-by-step guide on how to apply for "Cross-Regional Migration" in the electronic tax bureau, detailing the necessary paths and operational steps for both non-market supervision and market supervision taxpayers [2][4][5]. Operational Steps for Non-Market Supervision Taxpayers - Taxpayers must log in to the electronic tax bureau, navigate to the cross-regional migration application, fill in required information, and complete real-name authentication via QR code or SMS verification [4][5]. Operational Steps for Market Supervision Taxpayers - Similar to non-market supervision taxpayers, market supervision taxpayers also need to log in, fill in migration details, and complete real-name authentication, with additional requirements for specific administrative divisions [5][6]. Submission and Review Process - After submitting the application, taxpayers will receive a confirmation message, and they can check the review status through the reminders or tax progress sections in the electronic tax bureau [5][6].

Group 1 - The "suspension with pay period" is the time when employees need to pause work due to work-related injuries or occupational diseases, generally not exceeding 12 months [2] - If the injury is severe or special circumstances exist, the suspension period can be extended, but the extension also cannot exceed 12 months [3] - During the suspension with pay period, employees will continue to receive their original salary and benefits, which will be paid monthly by the employer [4] Group 2 - The suspension period is generally calculated from the time the employee suffers a work-related injury [5] - The suspension period due to work-related injuries does not count towards annual leave [5]

Group 1 - The article discusses the transition of tax filing from offline to online through the optimized electronic tax bureau app, allowing landlords and businesses to quickly issue rental invoices [3][4]. - It provides a step-by-step guide on how to issue rental invoices using the electronic tax bureau app, emphasizing the ease of use and efficiency of the process [5][6][7]. Group 2 - The process includes logging into the app, selecting the type of invoice, filling in tenant information, and uploading necessary documents such as rental contracts and property ownership certificates [5][6]. - After submitting the application, users can check the status of their invoice issuance and make tax payments through the app [7][8].