Group 1 - The article discusses the process for individuals to claim tax deductions for personal pension products, which can be deducted from taxable income up to a limit of 12,000 yuan per year [2][8] - It outlines the steps to operate within the "Personal Income Tax" App, including selecting the appropriate module for managing personal pension deduction information [3][4] - Two methods for declaration are provided: "one-stop declaration" and "input voucher declaration," with specific instructions for each method [4][5][8] Group 2 - The article mentions that individuals can obtain payment vouchers from their bank's mobile app, which is necessary for the deduction process [5][6] - It emphasizes the importance of confirming voucher information, including personal details and payment amounts, before proceeding with the declaration [7] - The article also explains the option for taxpayers to declare deductions through their employer or to handle it during the annual tax reconciliation [8]

Group 1 - The article discusses the concept of abnormal losses, which refers to losses due to mismanagement leading to theft, loss, spoilage, or legal confiscation of goods and properties [3] - It specifies that input tax cannot be deducted from output tax for certain categories of abnormal losses, including purchased goods, services, and properties involved in the loss [3] - The article outlines specific items related to abnormal losses that are not eligible for input tax deduction, such as raw materials, finished products, and construction services [3] Group 2 - The article provides guidance on how to print historical VAT declaration input tax deduction summaries through the electronic tax bureau [12] - It details the steps for taxpayers to query and print their historical VAT declaration input tax deduction summaries and related information [13][16] - The article emphasizes the importance of following the correct procedures to access and manage tax-related documents effectively [17][18]