Group 1 - The article discusses the exemption of value-added tax (VAT) for technology services, specifically for taxpayers engaged in technology transfer, development, and related consulting services [4] - Eligible taxpayers must have their technology contracts recognized by the provincial science and technology authorities where they are located, and retain relevant written contracts and approval documents for record-keeping [4] - Taxpayers must comply with general management regulations for VAT exemption, including separate accounting for exempt income and the inability to deduct input VAT related to exempt projects [4] Group 2 - The scope of technology transfer and development eligible for VAT exemption includes activities defined in the notice regarding the transition from business tax to VAT, specifically related to the transfer of technology and research and development services [5] - Technology consulting and services that qualify for VAT exemption are also outlined in the same notice, emphasizing the importance of adhering to the specified regulations [5]