Group 1 - The article discusses whether various types of government financial support should be included in a company's total revenue, stating that all financial funds received from the government, except for those requiring repayment, should be counted as revenue for the year [2] - It defines government financial support as funds from government departments, including subsidies, interest subsidies on loans, and various tax reductions, but excludes export tax rebates [2] - The timing of revenue recognition for government financial payments, such as subsidies and tax refunds, should generally align with the actual receipt of the funds, except in specific circumstances [2] Group 2 - The article clarifies that input tax from domestic passenger transport services can be deducted from output tax, including expenses incurred by dispatched labor employees, as long as there is a valid labor contract or the employee is dispatched [8] - An example is provided where a dispatched employee incurs travel expenses, allowing the company to claim input tax deductions based on valid receipts [8] Group 3 - The article outlines new regulations regarding tax credit management, effective from July 1, 2025, which will impact the credit rating of taxpayers [9] - It specifies that certain behaviors, such as providing false materials to obtain tax benefits or being classified as a non-compliant taxpayer, will lead to a direct downgrade to a D-level credit rating [10][12] - Consequences of being rated D-level include restrictions on the issuance of invoices and increased scrutiny from tax authorities [15][16]