Group 1 - The article discusses the reporting requirements for corporate income tax in China, specifically focusing on the declaration of employee compensation that is included in cost expenses [3][5] - It clarifies that when filing the corporate income tax for the fourth quarter, companies must report cumulative data from January to December for employee compensation that has been accounted for in cost expenses [3][5] - The article emphasizes that corporate income tax is calculated annually, and quarterly prepayments are based on the cumulative operational situation of the year [3][5] Group 2 - The article mentions the "first violation not punished" policy, which allows taxpayers to avoid administrative penalties for minor infractions if they correct the issue proactively within a specified timeframe [12][13] - It outlines the conditions under which this policy applies, including that the violation must be the first occurrence, the behavior must be minor, and the correction must be made within the designated period [12][13] - Examples of infractions that can qualify for this policy include late tax filings and improper bookkeeping practices [12][13]

Group 1 - The article provides a tax calendar for various tax declarations and payments, including value-added tax, corporate income tax, and personal income tax, with specific deadlines outlined for each type of tax [8][10][12] - It emphasizes the importance of electronic tax services, allowing taxpayers to file and pay taxes online through the electronic tax bureau or its app, enhancing convenience and efficiency [15][16] - The article details the components of employee compensation that should be reported in the corporate income tax prepayment declaration, including salaries, welfare expenses, and social security contributions [12][13] Group 2 - It mentions the requirement for taxpayers to declare their taxable business books annually, with the tax basis being the total amount of paid-in capital and capital reserves recorded in the books [10] - The article highlights the option for taxpayers to seek assistance through remote services if online functionalities do not meet their needs, ensuring support is available [15][16] - It encourages taxpayers to join the tax service WeChat account for additional tax knowledge and to submit tax-related inquiries online [16]