Group 1 - The article discusses the submission deadlines for various funds related to water reservoir areas, indicating that provincial-level medium and large reservoir area funds are to be reported monthly, while small reservoir relocation assistance funds are to be reported quarterly [2] - It outlines the process for tax declaration and payment through the electronic tax bureau, detailing the steps from logging in to submitting the declaration and completing the payment [3] - The article mentions that taxpayers with overdue tax declarations, excluding individual income tax, can use the electronic tax bureau for supplementary declarations and payments, while individual income tax can be supplemented through the natural person electronic tax bureau [10] Group 2 - The article highlights changes to the corporate income tax prepayment declaration form, as per the announcement from the National Taxation Administration, which aims to optimize the declaration process [13] - It specifies that the new declaration form will be implemented starting from October 1, 2025, for monthly prepayment taxpayers, and from the third quarter of 2025 for quarterly prepayment taxpayers [14]

Group 1 - The article discusses the differences between two types of labor remuneration: "applicable cumulative withholding method" and "not applicable cumulative withholding method" [2] - Labor remuneration under the "applicable cumulative withholding method" refers to income obtained by insurance marketers, securities brokers, full-time students in internships, or platform employees from internet platform enterprises [2] Group 2 - The article outlines the operational procedures for tax declaration, including income and deduction filling, tax calculation, and submission of tax declaration forms [5][11] - It mentions the requirement for internet platform enterprises to report identity and income information of operators and employees within the platform by October 31, 2025 [13][14] - Starting from October 1, 2025, internet platform enterprises will handle withholding declarations and agency declarations for their employees according to the relevant tax regulations [15]