Group 1 - The article discusses the tax deduction options available for parents, highlighting that they can choose either one parent to claim 100% of the deduction or split it equally, with each parent claiming 50% [4][8]. - Once a deduction method is selected for the tax year, it cannot be changed, emphasizing the importance of prior discussion between parents [7][8]. - The article raises a question about whether parents can still enjoy the child education deduction if their child has graduated and started working, indicating a need for clarity on eligibility [9]. Group 2 - The article provides information on the process of issuing invoices through the electronic tax bureau, detailing steps such as logging in, selecting invoice types, and entering necessary information [16][18]. - It mentions that trial taxpayers providing tourism services can choose to calculate their sales based on the total price and additional fees, with specific conditions on issuing invoices [15].

Core Points - The article emphasizes the upcoming deadline for the declaration and payment of the 2025 Shanghai Disability Employment Security Fund (referred to as "残保金") for the fiscal year 2024, urging employers to complete the process promptly [2]. Summary by Sections Application Methods - Employers can declare the Disability Employment Security Fund through two main methods: 1. Logging into the Shanghai Electronic Tax Bureau and accessing the relevant module for declaration [3]. 2. Using the "One Network for All" service to navigate to the specific declaration module [3]. Payment Methods - Employers have several options for payment, including: 1. Tripartite agreement payment 2. Online payment via UnionPay 3. Bank-end inquiry payment 4. Third-party payment [3]. Certificate Acquisition - After payment, employers can obtain a tax payment certificate through the Electronic Tax Bureau by following the specified path [4]. Frequently Asked Questions - Employers may benefit from a tiered reduction policy if they meet certain conditions, and those with 30 or fewer employees may be exempt from the fund [4]. - The total salary of employees from the previous year is defined as the sum of the declared social security payment wages, adjusted for upper and lower limits [4]. - The average number of employees is calculated based on the total monthly insured employee count divided by the number of months insured [4]. - Employers can contest discrepancies in employee numbers or salary totals by verifying data and contacting the tax authority for corrections if necessary [4]. - After payment, employers can report their disability employment status and apply for refunds for overpayments if adjustments are made [4].