Group 1 - The article discusses the income derived from various activities such as teaching, publishing novels, and licensing rights, emphasizing that these incomes are categorized differently for tax purposes [4][5][6]. - It highlights that income from part-time teaching is classified as labor remuneration, while royalties from published works are considered copyright income [4][5]. - The article explains the concept of annual tax reconciliation, which adjusts the pre-paid taxes against the actual tax liability based on total income for the year [6][7]. Group 2 - It outlines scenarios where taxpayers may receive a tax refund, such as when annual income is below 60,000 yuan but taxes have been pre-paid [7]. - Conversely, it also describes situations where additional tax payments may be required, indicating the complexity of individual tax situations [7].

美国高级官员：50%的特许权使用费将来自乌克兰的新自然资源项目，而不仅仅是稀土。乌克兰协议可 以成为未来类似国际协议的模范 ...