Group 1 - The article discusses the exemption of value-added tax (VAT) for membership fees collected by social organizations, effective from May 1, 2016, as per the relevant regulations [4][5]. - Social organizations are defined as non-profit legal entities established according to national laws and regulations, which can collect membership fees from individual, unit, and group members [5]. - Any other income generated from business activities by social organizations is subject to VAT according to the law [5]. Group 2 - The article outlines the tax treatment of expenses incurred by enterprises for hiring seasonal workers, temporary workers, interns, and rehired retirees, which must be categorized into salary expenses and employee welfare expenses for corporate income tax deductions [10]. - Salary expenses are included in the total salary base for calculating other related expense deductions as per the Corporate Income Tax Law [10].