Group 1 - The article discusses tax exemptions for individuals receiving awards from provincial governments, ministries of the State Council, and foreign organizations in areas such as science, education, technology, culture, health, sports, and environmental protection [3] - It outlines that research institutions and higher education institutions can provide equity-based rewards for the conversion of job-related scientific achievements, with individuals not required to pay personal income tax upon receiving shares or equity [4] - Cash rewards given to scientific personnel from non-profit research and development institutions and higher education institutions can be taxed at a reduced rate of 50% when calculating monthly salary income [4][5] Group 2 - The article references the "Personal Income Tax Law of the People's Republic of China" as the legal basis for the discussed tax policies [4] - It cites specific notifications from the Ministry of Finance and the State Administration of Taxation regarding tax policies to promote the conversion of scientific achievements [5]