Group 1 - The article discusses the taxation scope of agricultural products as per the Ministry of Finance and the State Administration of Taxation's notification, emphasizing that agricultural producers selling self-produced agricultural products are exempt from VAT, while those selling purchased or processed products are not exempt [2] - It specifies that refined tea produced from self-grown tea leaves is subject to VAT and does not qualify for the exemption applicable to self-produced agricultural products [2] Group 2 - The article includes a Q&A section regarding stamp duty, clarifying that only contracts listed in the Stamp Tax Law are subject to stamp duty [7] - It provides a detailed stamp tax rate table for various contracts, including borrowing contracts, financing lease contracts, sales contracts, and others, with specific rates outlined for each type [9][8] - The article mentions that if the amount in a taxable contract is not specified, the taxpayer must declare and pay stamp duty based on the actual settlement amount in the next tax declaration period [11][12]