Group 1 - The article discusses the tax obligations of companies with branches in different regions, specifically regarding corporate income tax calculations and payments [1][3][4] - It clarifies that branches without legal person status must be included in the parent company's tax calculations and cannot independently enjoy tax reduction policies for small and micro enterprises [3][4] - The article outlines specific conditions under which secondary branches do not need to pay corporate income tax locally, including those recognized as small and micro enterprises or newly established branches [6] Group 2 - It explains that branches located in tax incentive areas, such as those in the western development regions, can benefit from reduced corporate income tax rates, provided they meet certain revenue criteria [4] - The article emphasizes the importance of aggregating the total employment, assets, and taxable income of the parent company and its branches to determine eligibility for small and micro enterprise status [3][4] - It also notes that branches engaged in auxiliary functions and not generating local tax revenue may be exempt from local corporate income tax payments [6]