Group 1 - The article discusses the process for non-resident enterprises to collect identity information for cross-border tax-related business, emphasizing the need for accurate data entry to avoid issues in subsequent steps [3][7][22] - It outlines the steps for logging into the electronic tax bureau, including both enterprise and individual login methods, and the importance of entering the non-resident enterprise's tax identification code correctly [4][6][8] - The article highlights the management of cross-border transaction contract information, detailing the steps for adding new contracts and submitting required documentation [8][10][12] Group 2 - It explains the process for declaring and enjoying treaty benefits, specifically through withholding tax declarations, and the selection of appropriate withholding types based on the enterprise's situation [13][14][20] - The article emphasizes the necessity of retaining supporting documents for treaty benefits, including tax residency certificates and contracts related to the income [22] - It provides examples of taxable transaction occurrences, such as the timing of tax obligations based on payment receipt or invoice issuance [28][30][32][33][35]