Group 1 - The article discusses the process for individual business operators to apply for resuming operations after a temporary suspension, emphasizing the need to submit a written report to tax authorities before the suspension and to apply for resumption before restarting operations [14] Group 2 - The article outlines the new consumption tax policy for super luxury cars, stating that the retail price threshold for such vehicles is set at 900,000 yuan (excluding VAT) and includes various types of powertrains [16] - It specifies that no consumption tax will be levied on the sale of second-hand super luxury cars, defined as vehicles that have completed registration and are sold before reaching the mandatory scrapping standard [16] - The new regulations will take effect on July 20, 2025 [17]