Group 1 - The article discusses the restrictions on taxpayers regarding the one-time tax deduction policy for assets acquired through monetary purchase or self-construction, specifically excluding buildings and intangible assets [2] - Taxpayers purchasing or constructing equipment valued over 5 million yuan are not eligible for the one-time tax deduction policy, leading some companies to split contracts or invoices to circumvent this rule [3] - Non-monetary acquisitions, such as those obtained through gratuitous allocation, do not qualify for the one-time tax deduction [4] Group 2 - Taxpayers who enjoy the one-time tax deduction may face tax accounting discrepancies in subsequent years if they do not adjust their tax payments accordingly [5] - The article highlights that if there is no signed sales contract between parties, they are still required to pay stamp duty based on the established sales relationship [13] - In cases where the amounts listed in taxable contracts differ from actual settlement amounts, the tax basis is determined by the listed amounts unless changes are made, in which case the new amounts will be used [15]