Group 1 - The article discusses the types of input tax that cannot be deducted, including those related to simplified tax calculation methods, exempt VAT projects, and collective welfare or personal consumption [3][4]. - Simplified tax calculation methods allow general VAT taxpayers to choose a simplified tax rate for specific businesses, which means input tax deductions are not considered for these projects [3]. - Exempt VAT projects refer to taxable behaviors that fall within the VAT scope but meet certain exemption criteria, resulting in no VAT payment at the sales stage and thus no input tax deduction [3]. - Collective welfare and personal consumption are categorized as final consumption, breaking the value-added chain, and therefore the corresponding input tax cannot be deducted [3]. Group 2 - For general taxpayers who also engage in simplified tax calculation projects and exempt VAT projects, the formula for calculating non-deductible input tax is provided [4]. - The policy basis for these regulations includes several official documents from the Ministry of Finance and the State Administration of Taxation [4]. Group 3 - The article outlines six scenarios that classify VAT special invoices as abnormal vouchers, including lost or stolen tax control devices, non-compliance with tax declarations, and discrepancies found through data analysis [9][10][11][12][13]. - Specific conditions under which input tax from abnormal vouchers is not included in the calculation are also mentioned, such as when the taxpayer has not declared deductions or export tax refunds [14][15]. - The handling of abnormal vouchers is detailed, including the treatment of input tax that has not been declared for deduction and the procedures for export tax refunds [16][17][18][19][20]. Group 4 - A-grade taxpayers can apply for verification of abnormal vouchers within ten working days of receiving notification from tax authorities, allowing them to continue with deductions or refunds if verified [21]. - Taxpayers who disagree with the tax authority's classification of abnormal vouchers can also apply for verification to continue their deductions or refunds [22].

Group 1 - The article discusses the tax policies related to construction services provided for projects where the client supplies materials and equipment, known as "甲供工程" [4] - General taxpayers providing construction services for "甲供工程" can choose to apply a simplified tax calculation method [4] - The article outlines that construction services for older projects, defined as those with a contract start date before April 30, 2016, are also eligible for the simplified tax method [5][6] Group 2 - Specific "甲供工程" where the general contractor provides services for the foundation and main structure, while the client procures materials like steel and concrete, can apply the simplified tax method [6] - The scope of foundation and main structure is defined according to the national construction quality acceptance standards [6]

Group 1 - The article discusses the process for enterprises to apply for tax invoice issuance on behalf of individual agents in sectors such as insurance, securities, credit cards, and tourism [9][12][22] - It outlines the steps involved in the application process, including entering personal agent information, confirming tax information, and submitting the application [14][22][24] - The system allows for batch import of personal agent information, facilitating easier management for enterprises [17][18] Group 2 - The article mentions that enterprises can enjoy tax deductions when hiring key groups, with specific guidelines on how to carry forward any unused deductions to the next fiscal year [27][31] - It highlights the tax policies related to hiring key groups and the limitations on tax deductions that can be carried over [31]