Group 1 - The article discusses the process for individuals to handle income tax settlement after receiving "reverse invoices" from resource recovery enterprises, as per the announcement by the State Taxation Administration [3][10]. - Individuals must log into the personal income tax APP and navigate to the "Business Income Declaration" section to begin the process [4]. - The system will pre-fill information such as the seller's name, total "reverse invoice" amount, and prepaid tax amount based on the taxpayer's historical data [6]. Group 2 - Taxpayers can confirm or correct the pre-filled information and submit their declaration, which will lead them to the tax refund or payment page [8]. - Individuals who have received "reverse invoices" and also invested in individual businesses, sole proprietorships, or partnerships must file separate income tax settlements with the relevant tax authorities [10]. - The article highlights the importance of adhering to the rules of the prize invoice activity, noting that violations such as issuing false invoices or manipulating invoices for better winning chances will be monitored and penalized [15][17].

Group 1 - The article emphasizes the importance of patience during the initial phase of individual income tax (IIT) reconciliation, as the number of applicants is high and processing times may vary [10] - It outlines the five different statuses that applicants may encounter during the tax refund process: "Tax Review in Progress," "Tax Review Not Passed," "Treasury Processing," "Treasury Refund Failed," and "Treasury Processing Completed" [5][6][8] - The article provides guidance on what to do if the tax review is not passed, indicating that applicants can check the reasons in the tax app and make necessary corrections before resubmitting [3] Group 2 - "Treasury Processing" indicates that the tax refund application has been approved and is currently being processed by the treasury [5] - "Treasury Refund Failed" typically occurs due to issues with the bank account information provided by the applicant, and it advises checking the account status to ensure it is valid [6] - "Treasury Processing Completed" signifies that the refund has been successfully processed, and applicants should verify if the funds have been credited to their specified bank account [8]

Group 1 - The article discusses the tax obligations for sellers involved in "reverse invoicing," emphasizing that they must complete income tax reconciliation by March 31 of the following year [3][4][5] - It outlines the calculation of taxable income based on whether the seller can accurately account for costs and expenses, detailing the formula for taxable income when costs can be accurately calculated [4][5] - For sellers with annual sales not exceeding 5 million yuan (excluding VAT) who cannot accurately account for costs, the tax authority may use a deemed taxable income rate of 5% for tax assessment [5][6] Group 2 - The article provides a personal income tax rate table applicable to business income, with rates ranging from 5% to 35% based on the annual taxable income brackets [6] - It includes examples of tax calculations for individuals who choose to report their inability to accurately account for costs, demonstrating how the tax authority determines taxable income and tax liabilities [8][9][13] - The article explains the process for filing "reverse invoicing" tax reconciliation through the personal income tax app, detailing the steps for entering information and selecting options based on the ability to account for costs [10][12][15]