Group 1 - The article discusses the tax exemption policy for one-time compensation income received by individuals upon termination of labor contracts, specifically that amounts within three times the local average annual salary are exempt from personal income tax [12][13]. - It outlines the tax rate table for comprehensive income, detailing the applicable rates and deduction amounts based on annual taxable income [12]. - Practical examples illustrate how the policy applies to different compensation amounts, showing calculations for tax exemptions and liabilities [13]. Group 2 - The article provides a step-by-step guide on how taxpayers can query invoice usage and billing data through the electronic tax service platform, emphasizing the importance of inputting correct query conditions [8][9]. - It highlights the distinction between electronic and paper invoices in terms of data statistics, noting that only positive and negative electronic invoices are counted, while all paper invoices are included [8]. - The article mentions the ability to export queried data in various formats, such as txt and excel, for further analysis [9].