Group 1 - The article discusses the management measures for tax deductions related to bad debts as per the announcement by the State Administration of Taxation [2] - It outlines the necessary evidence required for confirming bad debt losses, including contracts, court rulings, and proof of business closure [2] - Specific conditions under which bad debts can be recognized are detailed, such as bankruptcy, litigation, and natural disasters [2] Group 2 - The article mentions the process for taxpayers to deduct input tax from domestic passenger transport services, requiring the use of VAT special invoices [8] - It specifies that electronic invoices for railway and airline tickets must be reported in the VAT declaration form under designated sections [9][10] - The article emphasizes the importance of correctly filling out the VAT declaration form to reflect the allowable deductions for transportation services [10]