Group 1 - The article emphasizes the importance of proper bookkeeping and record-keeping for businesses, highlighting that original vouchers and account books must be preserved for 10 years [2] - It specifies that businesses must set up and maintain their accounting records according to regulations, with penalties for non-compliance reaching up to 10,000 yuan, which could also affect tax credit ratings [2] - The article suggests using both electronic backups and physical storage as a dual insurance method for preserving records, recommending cloud storage for added security [2] Group 2 - It discusses the taxation of one-time bonuses, stating that if a bonus is issued as a lump sum, it cannot be split for tax calculation purposes, meaning the same bonus can only adopt one tax method [9] - For bonuses paid in installments throughout the year, different tax methods can be applied to each payment, but each taxpayer can only use the annual bonus tax calculation method once per tax year [9] - The article also addresses the calculation of late fees for social security contributions, indicating that late fees will start accruing from January 1 of the following year at a rate of 0.05% per day on the overdue amount [10]