Group 1 - The article discusses common misconceptions regarding the deduction of employee education expenses when calculating corporate income tax [8] - It outlines the external vouchers that can be deducted from corporate income tax, including invoices (both paper and electronic), receipts, and financial tickets [9] - The article clarifies that enterprises eligible for the 15% preferential tax rate under the Western Development policy can also enjoy other tax incentives simultaneously [10][11] Group 2 - It explains that the tax basis of fixed assets cannot be adjusted for appreciation or depreciation, except as specified by the State Council's financial and tax authorities [12] - The treatment of assets obtained from withdrawing or reducing investments in other enterprises is detailed, indicating that part of the assets equivalent to the initial investment should be recognized as investment recovery, while the portion equivalent to undistributed profits should be recognized as dividend income [13] - The article states that losses incurred by the invested enterprise cannot be used to adjust the investment cost or be recognized as investment losses by the investing enterprise [15]