Group 1 - The article discusses the eligibility of companies for the "Six Taxes and Two Fees" reduction policy, indicating that small-scale VAT taxpayers and small micro-profit enterprises can enjoy this benefit even if they have already received other tax incentives [2][3]. - The order of enjoying the "Six Taxes and Two Fees" reduction is that it is an additional benefit on top of other existing incentives, with the calculation base being the taxable amount after deducting previous reductions [2][3]. - Newly established companies registered as general VAT taxpayers can apply for the "Six Taxes and Two Fees" reduction if they meet specific criteria, such as having fewer than 300 employees and total assets not exceeding 50 million [3][4]. Group 2 - Companies that are not classified as small micro-profit enterprises at the parent level cannot benefit from the "Six Taxes and Two Fees" reduction even if their branches qualify [4]. - Foreign enterprises registered as general VAT taxpayers are not eligible for the "Six Taxes and Two Fees" reduction policy [5]. - Changes in the status of small micro-profit enterprises due to corrections in corporate income tax annual reports require corresponding adjustments in the "Six Taxes and Two Fees" declarations [6]. Group 3 - When a small-scale VAT taxpayer transitions to a general taxpayer, they will no longer enjoy the "Six Taxes and Two Fees" reduction from the effective date of the change, but they can still benefit from the reduction for the tax periods prior to the transition [6]. - For taxes that are declared annually or quarterly, companies must differentiate between the periods before and after the change in taxpayer status to calculate the taxable amount accordingly [6].