Group 1 - The article discusses the tax implications of parents transferring property to their children, emphasizing that such transfers, whether compensated or gratuitous, are subject to taxation and may qualify for tax benefits under certain conditions [1][3]. - It clarifies that property transfer does not equate to tax exemption, highlighting the importance of understanding relevant tax policies to avoid common misconceptions [1][3]. Group 2 - The article outlines common misconceptions regarding stamp duty, including the belief that all contracts require stamp duty payment and that tax can be refunded if a contract is canceled [11][21]. - It specifies that stamp duty is applicable to various types of contracts, including real estate sales contracts, and provides a detailed list of contracts subject to stamp duty [13][15]. - The article emphasizes that changes in contract amounts necessitate corresponding adjustments in stamp duty payments, and it is crucial to report any changes accurately to avoid penalties [28][30].