Group 1 - The article discusses the exemption from tax filing for certain overseas payments made by domestic institutions, specifically for travel, conference, and exhibition expenses incurred abroad [9][10]. - It highlights that domestic institutions do not need to file the "Service Trade and Other Projects Foreign Payment Tax Filing Form" for expenses related to overseas business activities, even if the payment exceeds $50,000 [9]. - The article advises companies to consult the relevant tax authorities or review the National Taxation Administration and State Administration of Foreign Exchange announcement No. 40 of 2013 for specific cases involving payments made within China [10]. Group 2 - The content emphasizes the importance of understanding the specific regulations regarding foreign payments to avoid missing necessary procedures [10]. - It mentions that if a domestic institution makes payments to foreign entities for services provided within China, it is essential to assess whether tax filing is required based on the transaction context [9].

Core Viewpoint - The article discusses the tax benefits for businesses purchasing agricultural products directly from producers, highlighting the ability to deduct input VAT based on specific rates, which can significantly reduce costs for companies involved in food production [5][6]. Group 1: Tax Deduction Policy - Since April 1, 2019, taxpayers purchasing agricultural products can deduct input VAT at a rate of 9% based on the purchase price indicated on the sales invoice [5]. - For agricultural products used in the production of goods subject to a 13% tax rate, the deduction rate increases to 10% [5]. - Taxpayers who have already implemented a fixed deduction for input VAT on agricultural products must follow the relevant regulations for that fixed deduction [5]. Group 2: Eligibility Criteria - The policy applies only to agricultural products sold directly by agricultural producers; purchases from wholesalers do not qualify for this tax deduction [4][6].

Group 1 - The article provides a step-by-step guide on how to use the electronic tax bureau app for issuing value-added tax invoices [5][7][21] - It outlines the process of logging into the app, switching identities if necessary, and navigating to the invoice issuance section [2][3][5] - The article details the types of services available for invoice issuance, including general services, real estate leasing, construction services, and transportation services [9][14] Group 2 - The process includes adding buyer information, project details, and confirming tax information before submission [13][14] - It explains the three possible outcomes after submitting an invoice application, including automatic issuance, payment requirements, and the need for tax authority review [20] - Finally, it describes how to check the status of the application and download the issued invoice [21]