Group 1 - The article discusses the process of backing up and restoring data in the natural person electronic tax bureau system, emphasizing the steps required for data management [2][3] - It highlights the importance of obtaining download permissions through the tax service hall, detailing the steps for legal representatives or financial officers to apply for a 72-hour valid "data download function" [3] - The article mentions the convenience of using the web version of the natural person electronic tax bureau for tax obligations, allowing users to handle tax declarations from any computer without the need for data backup [3] Group 2 - The article outlines the regulations regarding resource tax, stating that the taxable sales amount is determined based on the total price charged to the buyer, excluding VAT [8] - It specifies that for taxpayers selling exempt VAT taxable products, the sales amount for resource tax is determined without including VAT [8] - The article also discusses the announcement regarding the continued reduction of vehicle purchase tax for trailers, effective until December 31, 2027 [10]