Group 1 - The taxpayer is not the parent of a minor child but can still report the child's information to enjoy the special additional deduction for children's education if they are the guardian [2] - A taxpayer whose father is deceased and is an only child can report their grandfather's information for the elderly support special additional deduction, as the policy allows for grandparents to be considered if both parents are deceased [2] - If one of two children lacks the ability to support their parents, the remaining child cannot claim the full 3000 yuan elderly support deduction alone; the deduction must be shared among siblings [3] Group 2 - Taxpayers can download the electronic tax bureau app by searching for "电子税务局" in mobile app stores and following the registration process [4] - The electronic tax bureau app allows for the declaration and payment of various taxes, including corporate income tax, vehicle purchase tax, and other related business activities [5] - Businesses can issue invoices through the electronic tax bureau app by logging in and navigating to the appropriate section for invoice issuance [6][7]

Core Points - The article provides a detailed guide on how to use the electronic tax bureau app for querying and entrusting tax-related professional service institutions [1][2][3]. Group 1: Querying Tax Service Institutions - Users can log in to the electronic tax bureau app and navigate to the "Tax Professional Service Institution Query and Entrustment" section to search for relevant institutions [1]. - The query results can display various institutions based on input criteria, including credit scores and service details [2][6]. - Users can refine their search by entering specific conditions such as evaluation year and location [6][7]. Group 2: Information Access and Entrustment Process - The query results page allows users to view detailed information about each institution, including legal representatives and service counts [9]. - If users wish to entrust a service institution, they can fill out the required service information and save it, which will initiate a confirmation process with the institution [11].

Core Viewpoint - The article provides a detailed guide on how to download and manage electronic invoices through the electronic tax bureau app, emphasizing the importance of digital tools in tax management [7][10]. Group 1: Invoice Download Process - Users can log into the electronic tax bureau app and navigate to the "Invoice Usage" section to access the "Full Invoice Query" feature [7]. - The app offers two query modes: "Full" and "Last 24 Hours," allowing users to select the type of invoice they wish to retrieve [10]. - After entering the required invoice number and conditions, users can view the invoice details, including basic information, seller, and buyer information [10][12]. Group 2: Invoice Delivery Options - The system provides multiple options for downloading invoices, including viewing the invoice, QR code download, PDF download, OFD download, and XML download [13][14]. - Users can choose the download method that best suits their needs, enhancing flexibility in managing invoices [13].