Group 1 - The article outlines the procedures for tax-related professional service institutions to use the electronic tax bureau for client business, including the need to collect service agreements and bind agency identities for new clients [2][3] - It details the steps for the client taxpayer to log into the electronic tax bureau and authorize the agency to handle tax matters, ensuring that the information is correct before granting authorization [3] Group 2 - The article provides information on the cultural industry development fee, which is a government non-tax revenue collected to promote the healthy development of cultural services, specifically targeting advertising and entertainment services [12][13] - It specifies the entities required to pay the cultural industry development fee, including advertising media units and individuals providing entertainment services within the People's Republic of China [13] - The calculation for the payable amount is defined as the billing sales amount multiplied by 3% [15] - It mentions tax exemptions for small-scale taxpayers with monthly sales not exceeding 20,000 yuan, as well as a reduction policy for the cultural industry development fee from January 1, 2025, to December 31, 2027 [18][19]