Group 1 - The article discusses the procedures for obtaining tax payment certificates, which are categorized into document-style and table-style certificates [2] - For document-style certificates, users must log into the new electronic tax bureau, navigate through specific options, and select the relevant tax payments for issuance [2] - For table-style certificates, the process is similar, requiring users to log in and follow the same steps to query and select the tax payments [2] Group 2 - The article outlines the latest VAT relief policies for small-scale taxpayers, stating that those with monthly sales below 100,000 yuan are exempt from VAT [9] - Small-scale taxpayers with a 3% tax rate can have their taxable sales income taxed at a reduced rate of 1%, effective until December 31, 2027 [9]

Group 1 - The article discusses the difference between "deposit" (定金) and "advance payment" (订金), highlighting that they have distinct legal implications. "Deposit" is non-refundable under certain conditions, while "advance payment" can be refunded if the contract is not fulfilled [2][13]. - According to the Civil Code Article 587, if the party providing the deposit fails to fulfill their obligations, they cannot request a refund of the deposit [2]. - Consumers are advised to retain evidence such as screenshots of product promotions, payment receipts, communication records with merchants, and photos or videos of the products to effectively protect their rights in case of disputes [6]. Group 2 - When choosing merchants on e-commerce platforms, consumers should look for businesses that display their business licenses, operating addresses, and contact numbers to minimize the risk of disputes [8]. - In case of illegal activities by merchants, consumers are encouraged to report to the authorities by calling 12315 or 12345 [8].