Group 1 - The article discusses the tax withholding process for new employees, particularly focusing on recent graduates and their first salary [2][4] - It highlights that new employees, like recent graduates, may not need to prepay individual income tax if their taxable income is negative after deductions [2][4] - The article also addresses the eligibility criteria for new hires, including those who have not received any salary before joining the new company [4] Group 2 - The article explains that companies hiring unemployed individuals can enjoy VAT reduction benefits if certain conditions are met, such as signing a labor contract for over a year and paying social insurance [4] - It specifies that eligible companies can deduct a fixed amount of taxes for each qualified employee, with a standard deduction of 6,000 yuan per person per year, which can be increased by up to 30% [4] - The article mentions that training expenses for new employees can be deducted from corporate income tax if they do not exceed 8% of the total salary expenses [4]