Group 1 - The article discusses the tax policies related to the acquisition of assets by taxpayers, specifically focusing on the limitations of one-time tax deductions for certain types of assets [3][5][9] - Taxpayers cannot enjoy one-time tax deductions for purchased or self-built properties, buildings, or intangible assets [3] - Equipment or tools with a unit value exceeding 5 million yuan are also excluded from one-time tax deductions, leading some companies to split contracts or invoices to circumvent this rule [3][5] Group 2 - Non-monetary acquisitions, such as those obtained through gratuitous allocation, do not qualify for one-time tax deductions [3] - Taxpayers engaging in false acquisitions, such as inflating equipment values through related transactions, are also ineligible for these deductions [3] - There may be tax accounting discrepancies when enjoying one-time tax deductions, which could lead to insufficient tax adjustments in subsequent years [3]

Group 1 - The article discusses the tax treatment of performance bonuses that are accrued in one year but paid in the following year, specifically focusing on the timing of the payment and its implications for tax deductions [4][7]. - Performance bonuses paid before May 31 of the following year can be deducted in the year they were accrued, according to the regulations set by the National Taxation Administration [7]. - If the bonuses are paid after May 31, they must be deducted in the year they are actually paid, which affects the tax liabilities of the company [7]. Group 2 - An example is provided where a company accrues a performance bonus of 1 million yuan in December 2024, pays 800,000 yuan before May 31, 2025, and the remaining 200,000 yuan is unpaid. The paid amount can be deducted in 2024, while the unpaid amount will increase taxable income [7].