Group 1 - The article discusses the regulations regarding the payment of the underground air defense construction fee, which must be declared within 30 days after receiving approval from the relevant authorities for not building or reducing the construction of air defense basements [5][6][7] - If the construction unit fails to pay the fee as required, they will be ordered to pay within a specified period, and late payments will incur a penalty of 0.2% per day [5][6] - The article outlines the steps for declaring and paying the fee through the national electronic tax bureau, including verifying fee source information and confirming payment amounts [9][11][12] Group 2 - The article provides detailed instructions on how to apply for and issue a unified non-tax revenue receipt through the electronic tax bureau, including steps for first-time applications [13][14] - It emphasizes the importance of ensuring that the correct permissions are granted to tax personnel for accessing invoice-related functions within the electronic tax system [24][25] - The article also mentions the deadlines for various tax declarations and payments, including value-added tax and personal income tax, which are crucial for compliance [21]