Group 1 - The article provides a detailed guide on how to issue tax invoices for exempt and simplified taxation projects, emphasizing the importance of maintaining project information in the electronic tax bureau [1][2][3]. - For issuing exempt invoices, users must select "yes" in the "Preferential Taxation and Simplified Taxation" section and choose "Exempt" in the "Preferential Policy and Simplified Taxation Type" section [1]. - For issuing simplified taxation invoices, users must select "yes" in the same section and choose "Simplified Taxation" along with the corresponding tax rate [2]. Group 2 - The process for issuing blue invoices involves entering the buyer's information and selecting the previously maintained project information [4][5]. - After confirming the invoice information, users can proceed to issue the invoice and view the details once the process is successful [5]. Group 3 - The article mentions a specific scenario for "Difference - Simplified Taxation," which requires different steps, such as selecting "no" in the "Preferential Taxation and Simplified Taxation" section for labor dispatch services [6][7]. - When issuing blue invoices under this scenario, users must choose between "Full Invoice" or "Difference Invoice" based on the actual business situation, with the tax rate automatically set to 5% [8]. Group 4 - A note highlights that from January 1, 2023, to December 31, 2027, small-scale taxpayers can directly select a 1% tax rate for taxable sales income, without needing to set preferential policies in project information maintenance [9].

Core Viewpoint - The article discusses the tax implications for individuals receiving gifts or discounts from businesses during promotional activities, emphasizing the need for proper tax handling based on the nature of the gifts received [3][4]. Tax Treatment of Gifts - Gifts given to individuals outside the company during promotional activities are considered "occasional income" and are subject to personal income tax [3]. - Gifts given to employees are classified as "salary and wages income" and should be withheld for personal income tax [3]. - For gifts that are self-produced products or services, the taxable income is determined by the market sales price [5]. - For gifts that are purchased goods or services, the taxable income is based on the actual purchase price [5]. Taxpayer Rights and Procedures - Taxpayers can apply for a review of their tax credit evaluation if they have objections, as outlined in the "Taxpayer Credit Management Measures" [16]. - The process for applying for a review includes logging into the electronic tax bureau, selecting the appropriate menu, and submitting the application with reasons for the review [19][22]. - Taxpayers can view their credit evaluation for different years and submit applications for adjustments based on their current evaluation status [19][23].