Group 1 - The article discusses the identification and management of abnormal tax certificates, which include unreported invoices from non-compliant accounts, discrepancies in invoice audits, suspected fraudulent invoices, and certificates issued by companies that have fled [2] - Taxpayers can check the details of abnormal certificates through the electronic tax bureau's digital account [2][3] Group 2 - The article outlines the steps for taxpayers to log into the electronic tax bureau, navigate to the tax digital account, and access invoice-related services [3][4] - It details the process of querying abnormal certificates, including selecting the risk prompt card and entering specific query conditions [5][6] Group 3 - The article provides a timeline for various tax declarations and payments, including value-added tax, income tax, and other local taxes, with specific dates for different tax obligations [13] - It mentions the implementation of new corporate income tax prepayment forms starting from October 1, 2025, with specific adjustments to reporting requirements [14] Group 4 - Internet platform enterprises are required to report identity and income information of operators and employees from October 1 to 31, 2025 [15][16] - The article emphasizes that internet platform enterprises will handle withholding declarations and agency declarations for their employees starting from October 1, 2025 [17]