Group 1 - The article discusses the tax exemption policy for organic fertilizers, which has been in effect since June 1, 2008, allowing taxpayers to produce, sell, and wholesale organic fertilizer products without value-added tax [7]. - The types of organic fertilizers that benefit from this tax exemption include organic fertilizers, organic-inorganic compound fertilizers, and biological organic fertilizers [7][8]. - Organic fertilizers are defined as carbon-containing materials derived from plants and/or animals, primarily used to provide plant nutrients when applied to soil [7]. Group 2 - Organic-inorganic compound fertilizers are described as fertilizers that are a mixture and/or compound of organic and inorganic fertilizers, containing a certain amount of organic fertilizer [8]. - Biological organic fertilizers are characterized as a type of fertilizer that combines specific functional microorganisms with organic materials derived from animal and plant residues, which have been treated for safety and decomposition, providing both microbial and organic fertilizer effects [8].

Core Viewpoint - The article discusses the process and requirements for applying for the issuance of invoices through the electronic tax bureau, specifically for personal agents in industries such as insurance, securities, credit cards, and tourism [9][12][23]. Group 1: Application Process - The application for issuing invoices can be completed through the electronic tax bureau by selecting the "Invoice Application" module [11][12]. - The process involves several steps, including personal agent information collection, tax information confirmation, and invoice confirmation before submission [17][19]. - Users can also download a batch import template for personal agent information to streamline the application process [16]. Group 2: Tax Information - The system automatically retrieves basic information such as bank account details and allows users to select the type of invoice and applicable tax rates [14][17]. - Users must confirm the tax information, including applicable tax amounts and periods, before proceeding to the invoice confirmation step [17][19]. - The application requires prepayment of tax amounts before the issuance of the invoice [20]. Group 3: Invoice Confirmation - After confirming tax information, users can preview the invoice details, including the name, tax identification number, and total amount before submitting the application [19]. - The system provides a summary of the invoice, including the total amount in both written and numerical formats [19]. Group 4: Historical Inquiry - Once the application process is completed, users can access the "Query Historical Invoice Information" module to review past applications [22].