Group 1 - The article discusses a tax policy allowing enterprises to deduct the cost of newly purchased equipment and tools valued at no more than 5 million yuan in a single accounting period from January 1, 2018, to December 31, 2027, without annual depreciation [2] - Enterprises must determine eligibility for this tax benefit based on the timing of the equipment purchase, with specific guidelines for cash purchases, installment payments, and self-constructed assets [2] - The policy is based on several official documents, including the Ministry of Finance and the State Administration of Taxation's notifications regarding the deduction of equipment and tools for corporate income tax [2]