Group 1 - The article discusses the potential benefits of businesses collaborating with individuals or sole proprietors, which can enhance efficiency and reduce costs [1] - A challenge arises when individuals or sole proprietors do not provide invoices after transactions, leading to difficulties for businesses in claiming tax deductions on expenses [3] - Individuals and sole proprietors often hesitate to issue invoices due to perceived tax burdens, which can result in tax authorities intervening if transactions involve significant amounts [5] Group 2 - Individuals can utilize the "natural person invoice issuance" method through tax zones to provide VAT invoices to businesses, with a total tax burden of around 3% [7] - Sole proprietors can benefit from tax incentives by establishing their businesses in tax-friendly areas, with a personal income tax rate of 0.5% and a comprehensive tax rate of approximately 2.7% [7] - The process for registering and deregistering sole proprietorships is expedited, and there are simplified tax collection methods available [7]