Group 1 - The article discusses the electronic tax bureau's appointment payment feature, highlighting that taxpayers must select tax items with the same payment deadline for appointment payments [2] - It provides guidance on how to navigate the electronic tax bureau for tax declaration and payment processes [2][3] - The article emphasizes the importance of understanding the rules governing tax payment appointments to avoid errors [2] Group 2 - The article mentions the availability of tax services for enterprises engaging in international business, referred to as "going out" tax services [3] - It outlines the requirements for tax deductions related to expenses incurred when invoices cannot be replaced or exchanged due to specific circumstances [19] - The article lists necessary documentation for proving the authenticity of expenses when invoices cannot be obtained, including contracts and payment vouchers [19]

Core Viewpoint - The article emphasizes the importance of compliance with invoicing regulations for businesses, highlighting the legal obligations to issue invoices and the consequences of failing to do so [18][31][45]. Group 1: Invoicing Regulations - Invoices are defined as payment vouchers issued during the sale of goods or provision of services, and they are crucial for both consumers and businesses [21][22]. - Businesses are legally required to issue invoices and cannot refuse to do so under any circumstances, as this constitutes a violation of the law [31][45]. - The article outlines that both paper and electronic invoices hold equal legal validity, with a push from the government to promote electronic invoicing [24]. Group 2: Compliance and Consequences - Businesses must issue invoices according to specified timelines and formats, and any deviation can lead to penalties, including fines up to 10,000 yuan [46]. - Repeated violations or serious infractions can result in public disclosure by tax authorities and may negatively impact a business's credit record [48]. - The article stresses that promotional activities, such as discounts, do not exempt businesses from their obligation to issue invoices [43].