Group 1 - The article discusses tax policies related to key groups and self-employed veterans, emphasizing the importance of understanding the tax deduction limits and procedures for enterprises hiring these groups [9][10]. - It specifies that if the actual reductions in VAT and other taxes are less than the annual deduction limit, the difference can be deducted from corporate income tax during the annual settlement [10]. - Unused tax deductions from the current year cannot be carried forward to the next year, highlighting the need for careful tax planning by enterprises [10].