Group 1 - The company's factory buildings include inseparable ancillary equipment, which should be included in the property original value for property tax assessment [2] - When replacing old and unusable ancillary equipment, the value of the old equipment can be deducted from the property original value [3] - The land price must be included in the property original value for property tax purposes, regardless of accounting treatment [4] Group 2 - New taxpayers can confirm tax information through the electronic tax bureau by entering their unified social credit code and other required details [5] - After confirming tax information, new taxpayers can query their enterprise information through the electronic tax bureau [6] - Newly established companies typically involve various taxes, including value-added tax, corporate income tax, and individual income tax, depending on their business structure [7]

Group 1 - The deadline for the declaration of the employment security fund for disabled persons is September 30 each year, with annual collection starting from 2021 [2] - The employment security fund is calculated based on the difference between the number of disabled employees required and the actual number employed, multiplied by the average annual salary of the company's employees [5][6] - Companies with 30 or fewer employees are exempt from paying the employment security fund, and the system automatically selects the exemption code during the declaration process [8] Group 2 - The average annual salary of employees is calculated by dividing the total salary of all employees by the number of employees [6] - The self-inspection service for tax declaration allows taxpayers to check the compliance and logical relationships between different tax types after submission [16][18] - Taxpayers can initiate a self-inspection by accessing the relevant section in the electronic tax bureau [18]