【热点问答】残保金在职职工人数：实习生、退休人员包含在内吗？人员流动大怎么算？一文为您厘清

Group 1 - The article discusses the introduction of the Employment Security Fund for Persons with Disabilities, detailing the scope of collection, preferential policies, and application procedures [5] - It emphasizes the importance of understanding the new tax obligations and benefits associated with the Employment Security Fund [5][10] - The article provides a visual summary to help readers quickly grasp the key points related to the Employment Security Fund [5] Group 2 - It mentions that various types of financial support from the government, including tax reductions and subsidies, must be included in the total income for corporate income tax calculations, except for certain specified cases [10] - The article outlines the conditions under which individual businesses may need to request a reassessment of their tax obligations based on their actual income levels [12]