Group 1 - The article discusses the implementation of tax incentives for logistics companies that own or lease large commodity storage facilities, effective from January 1, 2023, to December 31, 2027, allowing a 50% reduction in urban land use tax [2][3]. - Eligible logistics companies must engage in at least one type of warehousing or transportation service and be registered as professional logistics, warehousing, or transportation enterprises [3]. - Large commodity storage facilities are defined as those with an area of 6,000 square meters or more, primarily storing various agricultural products and industrial raw materials [3]. Group 2 - The tax reduction applies to land used for storage facilities, including warehouses, oil tanks, and logistics operation support areas, but excludes land used for office or living areas [3]. - The announcement regarding the continuation of this tax incentive policy was issued by the Ministry of Finance and the State Administration of Taxation [4].

Group 1 - The article discusses tax incentives for individuals and e-commerce operators regarding electronic orders, specifically exempting them from stamp duty [2][3] - The eligibility for this tax exemption applies to individuals who enter into electronic orders with e-commerce operators [3] - The policy is based on the Stamp Tax Law of the People's Republic of China and a specific announcement from the Ministry of Finance and the State Taxation Administration [4] Group 2 - The article highlights tax benefits for enterprises hiring recent college graduates and specific groups such as poverty alleviation populations and long-term unemployed individuals [9][11] - Enterprises that sign labor contracts for over one year and pay social insurance for these eligible individuals can receive tax deductions for three years based on the actual number of hires [9][10] - The tax policies mentioned include various taxes such as urban maintenance and construction tax, value-added tax, local education surcharges, and corporate income tax [10]