Group 1 - The article discusses the process for taxpayers to confirm and submit tax declaration data, including the ability to modify tax source information and submit multiple tax sources at once [2][9][12] - Taxpayers can view all tax source declaration information and filter by the competent tax authority for easier submission [2][9] - The system provides prompts for existing prepayment declarations and allows for a preview of the declaration before submission [2][12] Group 2 - Instructions are provided for changing or voiding corporate income tax clearance reports, including the need to submit within specific timeframes [9][11] - The article outlines the steps for modifying clearance report information, such as clearance dates and reasons, and emphasizes the importance of timely submission to the tax authority [11][18] - If a taxpayer has already completed certain tax declarations, they must void those before they can void the clearance report [18][19]

Core Viewpoint - The article discusses the taxation rules for retired personnel who take on new employment, clarifying the conditions under which their income is classified as "wages and salaries" versus "labor remuneration" for tax purposes [3][5]. Summary by Sections Conditions for Re-employment of Retired Personnel - Retired personnel must meet four conditions to be classified as re-employed: 1. A labor contract of at least one year must be signed with the employer. 2. The employee must receive fixed or basic salary even when absent due to leave. 3. The employee must enjoy the same benefits and training as other regular employees. 4. The employer must be responsible for the employee's promotion and title evaluation [3]. Taxation of Income - Income from re-employment for retired personnel is taxed as "wages and salaries," while income from short-term part-time work is taxed as "labor remuneration" [5]. - The company is required to withhold and report personal income tax for the re-employment income of retired personnel, while retirement pensions are exempt from personal income tax under the relevant tax laws [5]. Tax Deductibility for Employers - Employers can deduct expenses related to hiring retired personnel from their taxable income, as per the regulations on corporate income tax [5].