Core Viewpoint - The article provides a detailed guide on how to handle tax-related notifications and compliance procedures for businesses, specifically focusing on the "Notice of Order to Correct within a Time Limit" issued by tax authorities. Group 1: Notification Handling - Businesses must log into the electronic tax bureau and navigate to "My To-Do" to access the "Notice of Order to Correct within a Time Limit" [1] - The system will automatically display the overdue tax types, periods, and correction deadlines in the notification [2] - After reviewing the notification, businesses must confirm that they have read it by changing the status to "Yes" [3] Group 2: Compliance Actions - Based on the overdue tax types listed in the notification, businesses are required to submit the corresponding tax declarations and payments [7] - If the correction is made within the specified time, the system will assess whether the violation qualifies for the "First Violation Not Punished" policy [7] Group 3: Outcomes of Compliance - If the violation qualifies for "First Violation Not Punished," the system will automatically issue a "First Violation Not Punished Commitment Letter" and a "No Administrative Penalty Decision" [8] - If the violation does not qualify, a "Simple Administrative Penalty Notification" will be issued, and businesses can either accept the penalty or contest it [9] Group 4: Contesting Penalties - If there are objections to the penalty notification, businesses must submit their reasons and supporting documents within the specified period [10]

Core Viewpoint - The article discusses the transition of tax administration from offline to online through the optimization of the national electronic tax bureau and mobile app, highlighting the implementation of electronic delivery of tax documents for taxpayers who consent to this method [1]. Group 1: Electronic Tax Document Delivery - Taxpayers can now opt for electronic delivery of tax documents by signing the "Tax Document Electronic Delivery Confirmation" [1][3]. - To check the status of electronic delivery, taxpayers must log into the electronic tax bureau app, navigate to the public services section, and select "Tax Document Delivery Confirmation" [2][3]. - First-time users need to sign the electronic delivery confirmation before they can query the delivery status [3][4]. Group 2: Querying Tax Documents - Taxpayers can filter the documents they wish to view based on specific query conditions after logging into the app [4]. - The app allows users to edit query conditions and re-query as needed, enhancing the user experience in managing tax documents [4]. Group 3: Related Services - The article also references other functionalities available in the electronic tax bureau app, such as social security fee declaration, issuing VAT invoices for self-produced agricultural products, and maintaining invoice information [6].