Group 1 - The core theme of the "Respect for the Elderly Month" in Shanghai for 2025 is to promote filial piety and build an age-friendly society, reflecting the city's commitment to addressing population aging [2] - The "Digital Literacy Report for the Elderly (2025)" indicates that the comprehensive digital literacy score for elderly individuals in Shanghai reached 0.5391, an 18% increase from 0.4567 in 2020, showcasing significant progress in integrating digital skills among the elderly [2] Group 2 - Elderly care has become a focal point due to the aging society, leading to increased attention on tax-related matters concerning elderly care services [3] - Elderly care institutions that provide services to the elderly are exempt from value-added tax (VAT) [3][6] - Institutions providing community elderly care services are also exempt from property tax and urban land use tax for properties used in these services [7] Group 3 - Starting from January 1, 2023, the special additional deduction for supporting elderly parents has increased from 2000 yuan to 3000 yuan per month [9] - For only children, a fixed deduction of 3000 yuan per month is allowed, while for non-only children, the deduction is shared among siblings, with a maximum of 1500 yuan per month per person [9] - Donations made to non-profit elderly service institutions are fully deductible from personal income tax before calculation [9]