Group 1 - The article discusses common misconceptions regarding the tax treatment of business entertainment expenses, emphasizing that only 60% of such expenses can be deducted, subject to a cap of 5% of annual sales revenue [3][4]. - It clarifies that individual businesses, sole proprietorships, and partnerships are allowed to deduct 60% of their business entertainment expenses when calculating personal income tax, with the same 5% cap on sales revenue applicable [5][6]. Group 2 - The article outlines the applicable subjects for financing leasing enterprises, which include financial leasing companies and other approved entities, highlighting the regulatory framework governing these businesses [15]. - It details the tax policies related to financing leasing, specifically mentioning that contracts signed before January 1, 2017, can continue to benefit from existing export tax refund policies [16]. - The article specifies the conditions for financing leasing export goods, including the types of goods eligible for tax refunds, such as aircraft and marine engineering structures, in accordance with relevant regulations [18].