Group 1 - The article discusses the process of declaring environmental protection tax sources, emphasizing the steps involved in filling out necessary information and submitting tax declarations [4][5][6]. - It outlines the importance of accurately matching industry standards with pollution discharge permits to ensure compliance with environmental regulations [6][7]. - The article provides a detailed guide on how to collect and input pollution discharge coefficients, highlighting the need for precise data entry to avoid discrepancies [6][12]. Group 2 - The article mentions the electronic delivery of tax documents, explaining the process for taxpayers to sign the electronic delivery confirmation and its legal implications [16][17]. - It emphasizes the need for taxpayers to maintain a certain level of identity verification to utilize electronic services effectively [17]. - The article also notes that certain tax documents are not eligible for electronic delivery, which taxpayers should be aware of [17].

Core Viewpoint - The article discusses the implementation of electronic delivery of tax documents through the Electronic Tax Bureau App, highlighting the process and requirements for taxpayers to utilize this service [1][4]. Group 1: Electronic Delivery Process - Taxpayers can opt for electronic delivery of tax documents by signing a "Tax Document Electronic Delivery Confirmation" which outlines the scope, validity, channels, and other necessary details [1][4]. - The process involves logging into the Electronic Tax Bureau App, accessing the electronic delivery query function, and filtering the documents based on specific criteria [1][3]. Group 2: Document Access and Management - After selecting the desired documents, users can view detailed content, download, email, print, or share the documents directly from the app [3]. - A prompt will notify users who have not signed the confirmation agreement when they log into the Electronic Tax Bureau [4]. Group 3: Identity Verification Levels - The signing of the electronic delivery confirmation requires verification of the taxpayer's trusted identity authentication level, which must be at least level two [4][5]. - The identity verification levels range from basic username and password to advanced biometric recognition and specialized equipment [6].