Group 1 - The article provides a step-by-step guide for businesses to log into the electronic tax bureau and handle tax-related applications [1][2][3][4] - It details the process for submitting tax-related document corrections, including how to access the necessary interface and upload the correct materials [5][6] - The completion of the submission process is confirmed by a system prompt indicating successful submission [7] Group 2 - The article mentions a common issue where employers cannot retrieve employee information for wage declarations from January to November, advising to select the appropriate handling agency for these months [13] - It highlights the importance of understanding the concept of deemed sales under VAT regulations, which requires businesses to calculate and pay VAT even without actual sales in certain situations [17]