Group 1 - Individual businesses using the accounting method can deduct 40% of mixed personal and business expenses when calculating personal income tax [2] - Actual wages paid to employees are deductible for individual businesses, but the owner's salary is not deductible [3] - Social insurance contributions made for employees are deductible, while contributions for the owner are limited to 5% of the local average salary [4][5] Group 2 - When issuing invoices for construction services, the location and project name must be specified in the remarks section [6] - For real estate rentals, the detailed address must be included in the invoice remarks [7] - When selling real estate, the property name and address should be clearly stated on the invoice [8]

Group 1 - The article discusses the requirements for issuing VAT invoices for various services, including construction services, real estate sales, and rental of real estate, emphasizing the need to specify detailed information in the invoice remarks section [3][4][5]. - For real estate sales, it is necessary to include the property name, ownership certificate number, and detailed address in the invoice [4]. - When renting real estate, the detailed address must also be noted in the invoice remarks [4]. Group 2 - The article outlines the process for applying the differential taxation method for VAT, where taxpayers must enter the taxable sales amount and deductions into a new system that automatically calculates the tax amount [5]. - Insurance companies collecting vehicle and vessel taxes must specify tax information in the VAT invoice remarks, including insurance policy number and tax amounts [5]. - When selling prepaid cards, the seller must issue a regular VAT invoice and indicate "received prepaid card settlement amount" in the remarks, without issuing a special VAT invoice [5].