Group 1 - The article provides a detailed guide on how to handle tax declaration and clearance for businesses, including steps for submitting various tax forms and ensuring compliance with tax regulations [3][4][11]. - It emphasizes the importance of accurately reporting income and expenses when filing personal income tax forms A and B, and the necessity of confirming the status of the business before proceeding with tax submissions [4][11]. - The article outlines the process for modifying or canceling corporate income tax clearance reports, including the required steps to change or void submitted information [15][19][20]. Group 2 - The article explains the procedure for obtaining a tax clearance certificate for businesses that have not engaged in tax activities, detailing the steps to log into the electronic tax bureau and submit a request [24][25][29]. - It highlights the importance of ensuring all tax obligations are settled before attempting to cancel any tax clearance reports, as prior submissions may affect the ability to make changes [20][21]. - The article also mentions the need for businesses to report their corporate income tax within specified timeframes following the completion of liquidation processes [15][20].

Group 1 - The article provides a step-by-step guide on how to declare individual income tax for employees through the Natural Person Electronic Tax Bureau [1][3][4] - The first step involves collecting personnel information by logging into the tax bureau and filling in employee details [2][3] - The second step requires filling in income and deduction information, with options to copy last month's data or generate zero salary records for first-time declarations [4][5] Group 2 - The third step is tax calculation, where the system calculates the tax based on the filled information [5][6] - The final step is submitting the declaration form, which can be done by clicking "Send Declaration" after ensuring all information is accurate [6] - A tip is provided to use the same computer for future declarations to avoid data loss [6]

Core Viewpoint - The article discusses the procedures and requirements for granting tax agency authorization to tax professional service institutions, emphasizing the need for proper documentation and compliance with tax regulations [6][15]. Group 1: Authorization Process - Tax professional service institutions must obtain authorization from clients before providing tax declaration or other tax-related services [6]. - The authorization process involves submitting agreement element information, which must be confirmed by the taxpayer [6][7]. - After successful submission, if the service includes "tax declaration agency" or "other tax matters agency," a confirmation will be sent to the client [11]. Group 2: Operational Steps - To grant tax agency authorization, clients must log into the electronic tax bureau and navigate to the relevant sections for tax professional service management [8]. - Clients can add new agreements or import existing ones using a template for bulk submission [9]. - Once the client agrees to the authorization, the tax agency authorization is successfully granted [13]. Group 3: Compliance Requirements - Tax professional service institutions are required to report the business delegation agreement element information to tax authorities accurately [7][15]. - The reporting must occur before providing services for certain types of tax professional services and must be updated as necessary [15].