Core Viewpoint - The article discusses the taxation rules for retired personnel who return to work, outlining the conditions under which their income is subject to personal income tax and the exemptions available for certain types of retirement income [4][9][13]. Group 1: Taxation Rules for Retired Personnel - Retired personnel returning to work must meet specific conditions to have their income taxed as "wages and salaries" rather than "service remuneration" [16][17]. - The conditions include having a labor contract of at least one year, receiving fixed or basic salary during absences, enjoying equal benefits with other employees, and having job promotions organized by the employer [16][17]. - If these conditions are not met, the income will be taxed under "service remuneration" [17]. Group 2: Exemptions from Personal Income Tax - Certain retirement benefits such as housing allowances, retirement fees, basic pensions, and living allowances are exempt from personal income tax [9][13]. - Any additional income from the original employer, such as bonuses or subsidies, is subject to personal income tax after deducting allowable expenses [13][15].

Group 1 - The article discusses the process of applying for and issuing value-added tax (VAT) invoices, detailing the steps involved in the application process [3][4][5] - It outlines the types of invoices that can be applied for, including general invoices for goods and services, rental of real estate, and invoice queries [4][5] - The article explains the information required for the application, including buyer details, taxable location, and project information, emphasizing the need for accuracy in filling out these details [5][6] Group 2 - The article describes the tax information confirmation step, where the system automatically calculates the tax payable based on the provided information [6] - It outlines the three possible outcomes after submission: successful issuance without review, successful submission requiring payment, and submission requiring tax authority approval [6][8] - The article provides a reminder for users to ensure that all information is correct before submission to avoid complications [6][8]