Group 1 - The article discusses the process for taxpayers to complete tax declarations and schedule payments through the electronic tax bureau, allowing for automatic deductions from designated bank accounts on the scheduled date [2][4][6] - Taxpayers can select the tax types to be paid and set a payment date, with the system automatically processing the payment if sufficient funds are available [8][15] - The article highlights the importance of the disability employment security fund, which requires employers to pay if they do not meet the employment ratio of disabled individuals [15] Group 2 - Starting from September 2025, eligible general VAT taxpayers can apply for refunds of end-of-period input VAT credits according to the new policy announced by the Ministry of Finance and the State Taxation Administration [17] - Taxpayers are encouraged to utilize online services through the electronic tax bureau or its app for tax payment and inquiries, with remote assistance available if online functionalities are insufficient [19][20] - The article emphasizes the need for taxpayers to complete real-name authentication to access additional services and information through the tax bureau's WeChat enterprise account [21]

Group 1 - The article states that companies can deduct expenses related to labor dispatch workers from their corporate income tax [1] - There are two scenarios for tax deductions: payments made directly to the labor dispatch company can be classified as "labor service expenses," while payments made directly to employees can be categorized as "salary and wages" or "employee welfare expenses" [2] - In the first scenario, Company A hires 15 labor dispatch employees and pays the labor company 450,000 yuan monthly, which qualifies as "labor service expenses" and can be deducted from taxable income [3][4] - In the second scenario, Company B pays 100,000 yuan monthly as a management fee to the labor company and directly pays labor dispatch employees 350,000 yuan in salaries and 30,000 yuan in allowances, where the management fee is deductible as "labor service expenses," allowances as "employee welfare expenses," and salaries as "salary and wages" [5] Group 2 - The policy basis for these deductions is outlined in the announcement by the State Administration of Taxation, which specifies that expenses incurred from labor dispatch workers can be deducted under the stated conditions [6]