Group 1 - The article discusses a new tax policy allowing companies to enjoy a one-time tax deduction for fixed assets purchased under 5 million yuan, effective for assets put into use by the end of November 2025 [3][5]. - Companies can claim this deduction in the tax settlement for the year 2026 if the asset is used in December 2025, as the deduction applies to the following fiscal year [4]. - There is no need for companies to file for approval with the tax bureau to enjoy this deduction; they can self-assess and retain relevant documentation for future reference [6]. Group 2 - The article references the policy basis from the National Taxation Administration regarding the execution of tax policies related to equipment and tools [5][7]. - Companies must keep specific records, such as invoices for asset purchases and accounting vouchers, to substantiate their claims for the tax deduction [6].