Group 1 - The article discusses the implementation of the Value-Added Tax (VAT) regulations in China, specifically detailing the conditions under which VAT special invoices cannot be issued [2][5][6] - It outlines specific scenarios where taxpayers are prohibited from issuing VAT special invoices, including transactions involving natural persons and exempt transactions [2][6] - The article mentions that the new VAT regulations will take effect on January 1, 2026 [3] Group 2 - The article provides guidance on the calculation of sales revenue for taxable transactions, emphasizing that the balance after deducting relevant costs should be used [5][6] - It specifies that certain services, such as visa agency services and exam fees collected on behalf of foreign entities, are subject to different invoicing rules, allowing only ordinary invoices to be issued [6][8] - The article also discusses the treatment of prepaid cards, indicating that funds received from cardholders do not incur VAT and can only be invoiced with ordinary invoices [8]