Core Viewpoint - The article emphasizes the transition of tax payment processes from offline to online through the optimization of the national electronic tax bureau and mobile app, highlighting the importance of the electronic tax bureau app for tax-related tasks [3]. Group 1: Electronic Tax Bureau App Features - The electronic tax bureau app serves as a comprehensive service platform for tax declaration, invoice management, and certificate issuance, making it essential for financial personnel in enterprises [3]. - The app has undergone continuous iterations to enhance user experience, particularly in high-frequency business functions such as invoice data statistics and invoice usage queries [3]. Group 2: Steps for Querying Invoice Data - To query invoice data and usage information, users must log into the electronic tax bureau app, switch to the corresponding enterprise identity, and navigate to the invoice usage section [4][5]. - Users can select the type of invoice and the query period to retrieve specific invoice usage records [9][11].

Group 1 - The article discusses the tax withholding process for new employees, particularly focusing on recent graduates and their first salary [2][4] - It highlights that new employees, like recent graduates, may not need to prepay individual income tax if their taxable income is negative after deductions [2][4] - The article also addresses the eligibility criteria for new hires, including those who have not received any salary before joining the new company [4] Group 2 - The article explains that companies hiring unemployed individuals can enjoy VAT reduction benefits if certain conditions are met, such as signing a labor contract for over a year and paying social insurance [4] - It specifies that eligible companies can deduct a fixed amount of taxes for each qualified employee, with a standard deduction of 6,000 yuan per person per year, which can be increased by up to 30% [4] - The article mentions that training expenses for new employees can be deducted from corporate income tax if they do not exceed 8% of the total salary expenses [4]