Group 1 - The article discusses the process of filing personal income tax for individuals engaged in business activities, including education, medical services, and consulting [3][4] - Individuals must submit the "Personal Income Tax Business Income Tax Return (B Form)" to the tax authority at their business management location [4][6] - Taxpayers can use the Natural Person Electronic Tax Bureau to complete their tax filings and manage their tax information [4][8] Group 2 - The tax rate for personal income tax is based on the annual taxable income, which is calculated by deducting costs, expenses, and losses from the total income [3] - Taxpayers can report deductible personal expenses and other deductions in the "Investor Information" section [7] - After successful submission of the tax return, taxpayers can proceed to pay the tax using the selected payment method [9]