Group 1 - The article discusses the tax declaration periods for different types of taxpayers, specifically focusing on small-scale taxpayers and general VAT taxpayers [3][4] - For monthly declaring general VAT taxpayers, the remaining credit limit is calculated based on the unused amount from the previous month and the new monthly limit [3] - For quarterly declaring small-scale taxpayers, the credit limit is automatically restored at the beginning of each month during the non-declaration months [3] Group 2 - Example A illustrates a general VAT taxpayer's credit limit calculation before and after the tax declaration, showing a remaining limit of 50,000 yuan before and 170,000 yuan after the declaration [3] - Example B demonstrates a small-scale taxpayer's credit limit, where the limit is 30,000 yuan before the declaration and increases to 45,000 yuan after the declaration [4] Group 3 - The article provides a detailed process for natural persons to apply for VAT invoices through the electronic tax bureau, emphasizing the need for accurate information submission [9][10] - It outlines the necessary steps for filling out the application, including entering property and contract details, and uploading required documents [12][14] - The article also mentions the tax rates applicable to personal rental income, which is taxed at a rate of 4% for property tax [20]