Group 1 - The article discusses the tax preferential policies for resident enterprises with unincorporated branches and non-resident enterprises under consolidated taxation, emphasizing the responsibility of the main institution to collect and retain documentation for tax benefits [2] - It highlights that branches and non-resident enterprises can independently enjoy tax benefits and must submit documentation to the main institution after annual tax settlement [2] - The article mentions specific tax incentives for individual businesses established by key groups, such as retired soldiers, allowing them to enjoy tax benefits for up to three years [11][12] Group 2 - The article provides instructions on how to download electronic invoices through the Electronic Tax Bureau APP, detailing the steps for invoice information queries [13][16] - It outlines the process for querying invoices, including selecting query types and entering relevant invoice numbers [17] - The article explains the options available for downloading invoices, including PDF and XML formats, to meet various user needs [19][20]