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]

Core Viewpoint - The article provides an overview of the local reservoir resettlement support fund, detailing its purpose, collection standards, and procedures for reporting and payment [2][3][4]. Group 1: Fund Overview - The local reservoir resettlement support fund is established to address the difficulties faced by reservoir resettlers and to promote economic and social development in reservoir and resettlement areas [3]. - The fund includes both provincial-level large and medium-sized reservoir funds and small reservoir resettlement support funds [3]. Group 2: Collection Scope - The collection scope for the large and medium-sized reservoir fund includes reservoirs and hydropower stations within the administrative jurisdiction that have a generating capacity of 25,000 kilowatts or more and generate electricity revenue [5]. - The small reservoir resettlement support fund is collected based on the sales volume of electricity after deducting agricultural production electricity [6]. Group 3: Collection Standards - The collection standard for the large and medium-sized reservoir fund is set at 0.08 yuan per kilowatt-hour [6]. - The collection standard for the small reservoir resettlement support fund is set at 0.005 yuan per kilowatt-hour [6]. Group 4: Collection Period - The large and medium-sized reservoir fund is collected monthly, with payments due within 15 days after the end of the month [6]. - The small reservoir resettlement support fund is also collected monthly, with payments made by the power grid company within the same timeframe [6]. Group 5: Reporting and Payment Process - Payments can be reported and paid through the electronic tax bureau or at the tax service hall [6]. - The process includes logging into the electronic tax bureau, selecting the fund type, filling in the required data, and submitting the report [9][11].