企业招用重点群体人员享受优惠，税款当年扣减不完的，是否可以留到第二年继续扣减?

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].