Group 1 - The article discusses tax exemption conditions for taxpayers who have incurred losses, including requirements for documentation such as tax returns and financial statements [2] - Taxpayers undergoing bankruptcy can apply for exemption from property and land taxes from the month the bankruptcy application is accepted until the bankruptcy process is concluded [2] - Taxpayers whose properties cannot be used due to urban planning or construction reasons can apply for tax exemption from the month the property becomes unusable until it is restored [2] Group 2 - Taxpayers engaged in state-encouraged industries that have incurred significant losses (over 500,000 yuan and at least 10% of their annual revenue or total assets) may apply for tax relief [2] - The article outlines specific conditions under which taxpayers cannot enjoy tax relief, including those involved in restricted or eliminated industries [2]