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Group 1 - The article discusses the tax exemption for individuals selling or purchasing housing, which is temporarily exempt from stamp duty until December 31, 2027 [4] - It outlines that direct relatives of the demolition or public housing sellers can enjoy certain benefits, while in-laws and other relatives cannot [4] - The article mentions the latest preferential policies for small-scale VAT taxpayers, including a 50% reduction in various taxes from January 1, 2023, to December 31, 2027 [5][7] Group 2 - It specifies that small-scale VAT taxpayers, small micro-enterprises, and individual businesses can enjoy cumulative benefits from existing tax policies [5] - The article clarifies the need for individual businesses and partnerships to declare stamp duty on business books according to the relevant tax regulations [7] - It provides details on the calculation of personal income tax for business income, including applicable tax rates ranging from 5% to 35% based on income brackets [26][28]