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Group 1 - The article introduces a series of courses titled "First Lesson for New Taxpayers" aimed at helping new taxpayers understand the basic operations of the electronic tax bureau, specifically focusing on "Tax Reduction and Exemption Filing" [2] - Taxpayers eligible for tax reduction must submit relevant documents to the tax authority during the initial tax reduction application phase or within a specified period after the tax declaration [3] - The article highlights a specific tax reduction policy for employers who hire disabled individuals, where the tax authority provides a VAT refund based on the number of disabled individuals employed [4][5] Group 2 - The VAT refund limit for each disabled employee is determined by the local government's approved minimum wage standard, multiplied by four [5] - The article provides an online procedure for taxpayers to file for tax reductions, including steps to log into the electronic tax bureau and select the appropriate tax reduction filing item [5] - Taxpayers are reminded to report any changes in their eligibility for tax reductions to the tax authority promptly [3]