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].