Group 1 - The article discusses the classification and reporting requirements for different types of export income, specifically self-operated export income, entrusted export income, and export agency fee income [4][5][6] - Companies engaged in export agency business must accurately report the information of the principal and include export agency fee income in their operating revenue [4][5][6] - A summary table for entrusted export situations must be submitted, detailing the actual principal's information and export amounts, especially when multiple customs export declaration numbers are involved [4][5][6] Group 2 - An example is provided where Company C acts as an export agent for Company D, which in turn is acting on behalf of Company E, the actual producer and seller [5][6][7] - Company C is responsible for reporting the actual principal, Company E, and must include the relevant export amounts in their tax filings [7][9] - The article emphasizes the importance of accurate reporting to avoid misclassification of export amounts and potential tax liabilities [4][5][6]