Group 1 - The article discusses the transition of tax filing from offline to online through the optimized electronic tax bureau app, allowing landlords and businesses to quickly issue rental invoices [3][4]. - It provides a step-by-step guide on how to issue rental invoices using the electronic tax bureau app, emphasizing the ease of use and efficiency of the process [5][6][7]. Group 2 - The process includes logging into the app, selecting the type of invoice, filling in tenant information, and uploading necessary documents such as rental contracts and property ownership certificates [5][6]. - After submitting the application, users can check the status of their invoice issuance and make tax payments through the app [7][8].

Group 1 - The article discusses the process of applying for and issuing value-added tax (VAT) invoices for rental properties, emphasizing the steps involved in the application process [2][3]. - It outlines the necessary information required for the application, including details about the lessee, property information, and contract specifics [3][11]. - The article highlights the importance of accurately filling out the tax declaration forms, especially for small-scale taxpayers, and the implications of sales thresholds on VAT exemptions [11][14]. Group 2 - It mentions the recent policy changes regarding VAT exemptions for small-scale taxpayers, specifically those with monthly sales below 100,000 yuan [11][14]. - The article provides guidance on how to report both invoiced and non-invoiced income when filing tax returns, ensuring compliance with the new regulations [11][14]. - It emphasizes the need for proper documentation, such as rental contracts and property ownership certificates, to support the VAT invoice application process [3][11].