Group 1 - The article discusses the process for companies to handle tax clearance and deregistration through the electronic tax bureau, emphasizing the need to complete corporate income tax clearance reporting before proceeding with deregistration [2][7][9] - Companies must log in to the electronic tax bureau and navigate to the relevant sections for tax reporting and clearance, specifically focusing on corporate income tax clearance [5][11][12] - After submitting the corporate income tax clearance report, companies will receive a confirmation that their status has changed to "clearing" and must proceed with annual tax declarations and financial report submissions [8][9][33] Group 2 - Companies are required to complete corporate income tax settlement within 60 days from the date of clearance reporting and submit the tax declaration form within 15 days after the clearance ends [7][31] - If there are any unresolved tax matters, companies must address these before finalizing the deregistration process, with the system providing prompts for any outstanding issues [18][19][29] - The article outlines the steps for modifying or canceling previously submitted corporate income tax clearance reports, including the necessary actions if the company has already completed tax declarations [31][36][37]

Group 1 - The article discusses whether fiscal subsidies are subject to value-added tax (VAT) and clarifies the conditions under which VAT should be calculated and paid [6][7]. - According to the announcement by the State Administration of Taxation, fiscal subsidies directly linked to the sale of goods, services, or other taxable activities are subject to VAT [7]. - For other types of fiscal subsidies that do not relate directly to taxable income, they are not considered taxable income for VAT purposes and thus are exempt from VAT [7][8].