Group 1 - The article discusses the procedures for correcting stamp tax declarations, emphasizing the steps to access and modify tax reports [3] - It outlines the specific actions required to amend incorrect tax source information, including saving and verifying the changes made [3] - The article provides a reminder about the importance of accuracy in tax reporting and the need to confirm all data before final submission [3] Group 2 - The article references the legal framework governing contract tax, detailing the basis for tax calculation related to land use rights and property transactions [9] - It explains the specific circumstances under which various fees and compensations are included in the tax calculation basis, such as land transfer fees and compensation for attached properties [9] - The article also addresses the tax deductibility of employee welfare subsidies, clarifying the conditions under which these can be classified as salary expenses for tax purposes [11][13]