Group 1 - The article provides guidance on the corporate income tax declaration process, specifically for resident enterprises under the accounting system [1][2] - Mandatory reporting items include the number of employees, total assets, and specific export methods, which must be accurately filled out in the system [2][3] - The system will automatically calculate tax amounts based on the data entered, and users must ensure that the reported export income matches customs declarations to avoid discrepancies [3] Group 2 - The article outlines the tax declaration process for small-scale VAT taxpayers, highlighting the exemption for monthly sales below 100,000 yuan [10] - Small-scale taxpayers must combine all sales income, including both invoiced and non-invoiced amounts, to determine eligibility for tax exemptions [10][11] - Specific instructions are provided for filling out the VAT declaration form, including sections for exempt sales and adjustments based on applicable tax rates [12][13]