Group 1 - The announcement from the National Taxation Administration clarifies that welfare subsidies provided by enterprises can be deducted from taxable income if they meet specific criteria outlined in previous regulations [3] - The criteria for reasonable salary and wage deductions include having a standardized salary system, alignment with industry standards, consistent salary payments, compliance with personal income tax obligations, and not being aimed at tax evasion [5] Group 2 - The tax policy for agricultural cooperatives states that sales of agricultural products produced by members are exempt from value-added tax, and such sales cannot issue special VAT invoices [12]

Group 1 - The "suspension with pay" period for employees injured at work or suffering from occupational diseases is generally not to exceed 12 months [2] - The duration of the suspension period is determined based on the recommendations from the medical institution treating the work injury, confirmed by the labor capacity appraisal committee [2] - The suspension period can be extended for serious injuries or special circumstances, but the extension cannot exceed 12 months [2] Group 2 - During the suspension with pay period, the employee's original salary and benefits remain unchanged and are paid monthly by the employer [4] - After the suspension period ends, if the employee still requires treatment, they will continue to receive work injury medical benefits [5] - Employees on suspension due to work injuries are not penalized regarding their annual leave entitlements, as such periods do not count against their annual leave [6]