Group 1 - The article provides a series of FAQs regarding the operations in the Individual Electronic Tax Bureau (withholding end) for taxpayers [1][7][17] - It outlines the process for recovering lost data in the Individual Electronic Tax Bureau, including steps for downloading personal income tax data within 72 hours [1][4][6] - Instructions are given for handling situations where taxpayers receive prompts about not deducting expenses correctly, including steps to modify tax periods and confirm deductions [7][10] Group 2 - The article explains how to delete an employee from the normal salary table after their departure, detailing the necessary steps to mark them as non-normal and submit the changes [12][14] - It describes the procedure for updating the identification number of foreign personnel in the Individual Electronic Tax Bureau, including changing their status and submitting new information [17][18] - The article emphasizes that enterprises that report by department cannot download personal income tax data [6]

Group 1 - The core viewpoint of the article is the tax exemption policy for heating enterprises providing heating services to residents, which includes VAT exemption on heating fees from January 1, 2019, to the end of the heating period in 2027 [3][4][11]. - The heating enterprises eligible for this policy include specialized heating enterprises, mixed heating enterprises, and self-supplying heating units [2][10]. - The regions that can enjoy these tax benefits include Beijing, Tianjin, Hebei, Shanxi, Inner Mongolia, Liaoning, Dalian, Jilin, Heilongjiang, Shandong, Qingdao, Henan, Shaanxi, Gansu, Qinghai, Ningxia, and Xinjiang [6][13]. Group 2 - The conditions for enjoying the VAT exemption include that the heating fees collected from residents must be separately accounted for, and the exemption is calculated based on the proportion of heating fees from residents to the total heating fee income [4][12]. - For mixed heating enterprises, the exemption calculation depends on whether the heating facilities can be distinguished from other business activities [12][13]. - The policy is based on several official documents, including the Ministry of Finance and the State Administration of Taxation's notifications regarding the extension of tax exemption policies for heating enterprises [7][14].