Group 1 - The compensation received from the logistics company does not fall under taxable items, and therefore, the company is not required to issue a VAT invoice for the compensation received [4] - The compensation paid by the logistics company is not classified as "additional fees" and cannot be invoiced as such, as it does not pertain to a taxable transaction [6] - The compensation does not qualify for tax deduction under corporate income tax regulations, as it is not directly related to the generation of income [9] Group 2 - The article references the "Invoice Management Measures of the People's Republic of China," which stipulates that invoices should be issued for sales of goods and services, but exceptions exist for certain circumstances [5] - The "Interim Regulations on Value-Added Tax" clarify that additional fees include various charges but exclude compensation not related to taxable activities [7]