Group 1 - The announcement from the National Taxation Administration clarifies that welfare subsidies provided by enterprises can be deducted from taxable income if they meet specific criteria outlined in previous regulations [3] - The criteria for reasonable salary and wage deductions include having a standardized salary system, alignment with industry standards, consistent salary payments, compliance with personal income tax obligations, and not being aimed at tax evasion [5] Group 2 - The tax policy for agricultural cooperatives states that sales of agricultural products produced by members are exempt from value-added tax, and such sales cannot issue special VAT invoices [12]

Group 1 - The article discusses the tax deduction policies for employee welfare subsidies and salaries as per the regulations set by the State Administration of Taxation [10][13] - It specifies that welfare subsidies that are part of the employee salary system and meet certain criteria can be deducted from taxable income [10] - The criteria for reasonable salary payments include adherence to established salary systems, alignment with industry standards, and compliance with tax obligations [13] Group 2 - The article outlines that agricultural products sold by farmers' cooperatives are exempt from value-added tax (VAT) under specific conditions [17] - It states that farmers' cooperatives cannot issue special VAT invoices for sales that qualify for tax exemption [17]