Group 1 - Employees who have worked for more than one year are entitled to paid annual leave, with the number of days determined by their cumulative work time [2] - Employees with 1 to 10 years of cumulative work experience are entitled to 5 days of annual leave, those with 10 to 20 years are entitled to 10 days, and those with over 20 years are entitled to 15 days [3][4] - National statutory holidays and rest days do not count towards annual leave [3] Group 2 - Employees are not entitled to annual leave in certain situations, such as taking more than 20 days of personal leave without pay, or exceeding specified durations of sick leave based on their cumulative work experience [4] - For new employees, the annual leave days are calculated based on the remaining calendar days in the year, with any fraction of a day not being granted [3] Group 3 - During annual leave, employees should receive the same salary as during regular working periods [5]

Group 1 - The core viewpoint of the article discusses the taxation implications of sales contracts, specifically the stamp duty rate set at 0.03% of the contract price for movable property sales contracts [2]. - The tax basis for taxable contracts is determined by the amount specified in the contract, excluding the listed value-added tax [5]. - For contracts where the amount is not specified, the tax basis is determined by the actual settlement amount [5]. Group 2 - If the amount listed in a taxable contract differs from the actual settlement amount, the tax basis will be the listed amount unless the listed amount is changed, in which case the new listed amount will be the tax basis [6]. - Certain exemptions from stamp duty apply to contracts involving agricultural production materials purchased by farmers and cooperatives, as well as contracts for non-profit medical institutions purchasing drugs [9].

Group 1 - The article discusses two essential certificates for skilled personnel: the Vocational Qualification Certificate and the Vocational Skill Level Certificate [2][3] - The Vocational Qualification Certificate is obtained through vocational skill appraisal organized by relevant implementing departments listed in the National Vocational Qualification Directory [2] - The Vocational Skill Level Certificate targets high-skill professions outside the National Vocational Qualification Directory, such as Chinese pastry chefs and passenger vehicle drivers, and is awarded through recognized training and evaluation organizations [3] Group 2 - The article mentions that paper certificates are no longer issued, and individuals can apply for reissuance or replacement of certificates if lost or needed for overseas employment [6][7] - The original certificate issuing authority is responsible for reviewing and processing the reissuance or replacement of certificates, which will retain the original certificate code [7] - A new system for certificate queries will be implemented by December 1, 2025, allowing users to access their certificate information without needing to input their names [7][8]