Group 1 - The article discusses various scenarios under which taxpayers can apply for tax exemptions, including bankruptcy, urban planning issues, and severe losses in encouraged industries [3][11]. - Specific conditions for severe losses are outlined, indicating that losses must exceed 500,000 yuan and be at least 10% of the taxpayer's annual revenue or total assets [3][11]. - The process for applying for tax exemptions is detailed, requiring taxpayers to log into the electronic tax bureau and submit necessary documentation [3][11]. Group 2 - The article addresses the implications of transferring specialized safety production equipment that has already benefited from corporate income tax exemptions, stating that tax amounts previously exempted must be repaid if the equipment is transferred within five years of purchase [11]. - It clarifies that the receiving party of the transferred equipment can claim a tax exemption of 10% of the investment amount for the current year, with provisions for carryover if the current year's tax liability is insufficient [11].

Core Viewpoint - The article discusses the Tax Service Credit Code, a unique QR code assigned to tax service institutions and personnel, which consolidates their basic and credit information using "Internet + Big Data" technology [4]. Group 1: Tax Service Credit Code Overview - The Tax Service Credit Code (TSC) is designed to provide users with information about the professional qualifications, number of employees, credit scores, annual credit ratings, and historical credit of tax service institutions and personnel through a color-coded system [5]. - The TSC is categorized into five levels, from TSC5 (credit score ≥ 400) to TSC1 (credit score < 100), indicating the creditworthiness of the institutions and personnel [5]. Group 2: Eligibility for Application - Tax service institutions must meet specific criteria to apply for the credit code, including having a normal tax registration status and at least one credit score [6]. - Tax service personnel must also have a valid employment status with a tax service institution and possess a credit score to be eligible for the credit code [6]. Group 3: Application Process - Tax service personnel can apply for the credit code by logging into the electronic tax bureau and navigating to the relevant section to view and download their credit code information [7][9]. - Tax service institutions follow a similar process through the electronic tax bureau to access and manage their credit code information [8][9].