Group 1 - The article discusses the criteria for determining the unit value of fixed assets, which includes the purchase price, related taxes, and other expenses necessary to make the asset usable [4] - It clarifies that the timing of fixed asset acquisition is based on specific principles, such as the invoice issuance date for cash purchases and the completion date for self-constructed assets [4] - The article outlines the documentation required for tax declaration after asset acquisition, including invoices and accounting vouchers [5] Group 2 - The article mentions that companies can choose to enjoy a one-time tax deduction policy for fixed assets, but once a choice is made, it cannot be changed in subsequent years [5] - It emphasizes the importance of timely updates to tax registration information following changes in business operations, such as address or business scope changes, within 30 days [18][20] - The article provides a list of changes that require tax registration updates, including changes in registered capital, shareholder information, and operational scope [21][23]