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Group 1 - The core viewpoint of the article emphasizes the classification of income based on the individual's professional status and the nature of the income source, particularly in relation to personal income tax regulations [4][5]. - The article outlines that professional personnel, such as editors, have their income from published works classified as "salary and wages," while non-professional personnel, like finance staff, have their income classified as "royalty income" [4]. - It explains the distinction between "royalty income" and "license fee income," where the former pertains to income from published works without transferring copyright, while the latter involves the transfer of copyright for use [5]. Group 2 - The article provides specific scenarios to illustrate tax classification: a novelist's income is classified as "royalty income," while a screenwriter's income from licensing their script is classified as "license fee income" [5]. - It further clarifies that a company's employee's income from writing promotional materials is classified as "salary and wages," whereas a freelancer's income for similar work is classified as "service remuneration" [4][5]. - The article references the relevant legal provisions from the Personal Income Tax Law Implementation Regulations, which define the categories of income and their tax implications [5].