Group 1 - The article provides a detailed guide on how to process the annual one-time bonus income through the Natural Person Electronic Tax Bureau, including steps for tax withholding declaration [2][3] - It outlines the procedure for entering the annual one-time bonus amount and saving the information, followed by tax calculation and submission of the declaration form [3] - The article clarifies that individuals working for two different employers can declare their annual one-time bonuses separately, as per the regulations set by the Ministry of Finance and the State Administration of Taxation [5][6] Group 2 - It specifies that the tax calculation method for annual one-time bonuses allows for separate tax assessments, which do not combine with the individual's comprehensive income for the year [5][6] - The article mentions that this tax policy will be in effect until December 31, 2027, providing a timeline for compliance [6] - It emphasizes that each taxpayer can only use this tax calculation method once within a tax year [7]

Group 1 - The article discusses the process of declaring annual one-time bonuses through the Natural Person Electronic Tax Bureau's web portal [3][5][8] - It outlines the steps for individuals with tax authority to log in and navigate to the "Unit Tax Declaration" section [5][8] - The article emphasizes the importance of entering employee bonus information accurately and saving the data before submitting the declaration [10][12] Group 2 - The article provides a detailed guide on filling out the comprehensive income declaration, specifically for annual one-time bonus income [8][10] - It includes instructions on how to add employee bonus information and the necessary fields to complete [10][12] - The article highlights the need for accurate reporting of income and deductions to ensure compliance with tax regulations [12][24]