Group 1 - The article provides a step-by-step guide for taxpayers to report cultural industry construction fees through the electronic tax bureau [4][6][11] - Taxpayers must log in as a business entity to access the relevant sections for tax reporting [1][27] - The system automatically pre-fills information based on existing tax types if applicable, streamlining the reporting process [7][11] Group 2 - If the taxpayer belongs to the advertising or entertainment industry, the system will automatically recognize the cultural industry construction fee tax type [11] - For industries not classified under advertising or entertainment, taxpayers must manually update their industry classification to proceed with the fee reporting [12][22] - Taxpayers can preview their forms before submission to ensure accuracy [8][10] Group 3 - The article mentions that if a taxpayer needs to make changes to an existing cultural industry construction fee report, they can do so by selecting "Continue Processing" [13] - It emphasizes the importance of confirming all information is correct before submitting the report [11] - The article also highlights the option for taxpayers to consult online if they encounter issues during the reporting process [24]

Core Viewpoint - The article provides guidance on how companies can manage their tax declaration processes through the electronic tax bureau, particularly when they cannot find the required tax categories or when previous tax categories have expired [1][11]. Group 1: Tax Declaration Process - Companies can access the tax declaration process through the electronic tax bureau by navigating to the "Tax Declaration" section and selecting "Tax Category Information Report" [2][4]. - If a company cannot find the desired tax category, it can either contact the tax authority for assistance or update the tax category information directly through the electronic tax bureau [1][2]. Group 2: Updating Tax Information - To add new tax categories, companies must click on "Supplement Tax Category" and then "Add" to input the relevant information [4][5]. - Companies can view currently approved and valid tax category information on the electronic tax bureau interface [3][4]. Group 3: Common Issues and Solutions - If a company cannot select the appropriate tax category due to a mismatch between the industry classification and the VAT tax category, it should update its industry classification with the market supervision department and then contact the tax authority [8][9]. - New taxpayers facing issues with empty tax categories must report their payment information for specific taxes, such as the Cultural Undertaking Construction Fee, through the electronic tax bureau to enable automatic recognition of the tax category [10][11].