Group 1 - The article discusses the process for taxpayers in China to declare and pay the Cultural Industry Development Fee based on their advertising and entertainment service revenues [1][10]. - Taxpayers can use the electronic tax bureau for the declaration process, which includes steps for both supplementary and form-filling declarations [3][6]. - The supplementary declaration mode is the default when entering the declaration interface, allowing taxpayers to confirm and edit their data [3][5]. Group 2 - In the form-filling declaration mode, taxpayers can access and fill out the Cultural Industry Development Fee declaration forms for both advertising and entertainment services [7][9]. - If a taxpayer engages in both advertising and entertainment taxable activities, they must fill out separate forms for each service type [9]. - After completing the declaration, taxpayers must submit their information and confirm the declaration results before proceeding to payment if applicable [10][11].