Group 1 - The article discusses the process for small-scale value-added tax (VAT) taxpayers to register as general taxpayers through the electronic tax bureau [2][4] - There are two modes for VAT general taxpayer registration: confirmation mode and supplementary mode, with the system automatically matching the mode based on taxpayer data [6] - In confirmation mode, taxpayers confirm the system-generated results, with the effective date of registration depending on whether they have issued or received invoices in the current month [7][9] Group 2 - The article outlines the steps for taxpayers to apply for a review of their tax credit evaluation if they have objections, as per the Taxpayer Credit Management Measures [17] - Taxpayers can log into the electronic tax bureau and navigate to the tax credit management section to view their current evaluation status and apply for adjustments [18][19] - The system will recommend applicable business processes based on the taxpayer's evaluation status, allowing them to submit applications for review or correction [20][21]

Group 1 - The article outlines the taxation rules for retirement income, stating that various types of income received by retired individuals from their former employers are subject to personal income tax after deducting allowable expenses [3] - It specifies that retired individuals who take on new employment must meet certain conditions, including having a labor contract of at least one year and receiving equal benefits as regular employees [3] - Income from part-time work for retired individuals is categorized as "labor remuneration income" and is subject to personal income tax [3] Group 2 - The article discusses one-time subsidies for early retirement, indicating that these payments are taxable under the "salary and wage income" category if they do not qualify for tax exemption [3] - It explains that enterprise annuities received upon reaching the statutory retirement age are taxed separately and not included in comprehensive income, following specific tax regulations [3]