Group 1 - The article discusses the principle of individual income tax (IIT) declaration based on the actual salary payment date, regardless of the salary period [4][10] - For salaries paid in January but declared in March, the tax belongs to the payment month of February, and the declaration should be completed in the following month [4][10] - In cases of multiple salary payments within the same month, the total salary amount should be combined for tax calculation, still adhering to the same declaration timeline [4][10] Group 2 - Small and micro enterprises can calculate taxable income at a reduced rate of 25% and pay corporate income tax at a rate of 20%, with this policy extended until December 31, 2027 [10] - The definition of small and micro enterprises includes those with annual taxable income not exceeding 3 million, fewer than 300 employees, and total assets not exceeding 50 million [10]

Group 1 - The article discusses the process for changing tax-related registration information when there are changes in market regulatory department registration [4][6]. - It outlines the steps to access the "Tax-related Market Entity Identity Information Change" function on the national unified electronic tax bureau [3][5]. - The system automatically retrieves the changed registration information and prompts users to confirm or add additional changes [4][6]. Group 2 - When changes occur in non-market regulatory department registration, users can also access the same "Tax-related Market Entity Identity Information Change" function [6]. - Users are instructed to select the change items, fill in the new information, and confirm before submitting [6]. - The article emphasizes the importance of verifying all changes before finalizing the submission [5][6].