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]

Tax Obligations - Individual businesses are required to declare and pay taxes, including value-added tax, urban maintenance and construction tax, personal income tax, education fee surcharge, and local education fee surcharge. Additional taxes may apply based on the industry and business scope [2] Tax Incentives - From January 1, 2023, to December 31, 2027, small-scale taxpayers with monthly sales not exceeding 100,000 yuan (quarterly sales not exceeding 300,000 yuan) are exempt from value-added tax [3] - Small-scale taxpayers subject to a 3% tax rate can have their taxable sales income taxed at a reduced rate of 1% during the same period [3] - Individual businesses with annual taxable income not exceeding 2 million yuan will have their personal income tax halved from January 1, 2023, to December 31, 2027 [3]