Group 1 - The article discusses the rules for deducting input VAT on long-term assets, emphasizing the distinction between special-purpose and mixed-use assets [3][4] - For special-purpose assets used in general taxation projects, input VAT can be fully deducted from output VAT, while for five categories of non-deductible projects, input VAT cannot be deducted [3] - Mixed-use assets allow for initial full deduction of input VAT, but require annual adjustments based on the proportion of use for non-deductible projects [4] Group 2 - The article outlines the calculation method for adjusting input VAT for mixed-use assets, including steps to determine the deductible amount based on the asset's depreciation or amortization [4] - It specifies that for long-term assets with a value exceeding 5 million yuan, adjustments must be made annually during the mixed-use period [4] - The article also addresses the treatment of input VAT upon the disposal of long-term assets, requiring adjustments based on the relevant tax policies [4]

Group 1 - The article discusses the need for individuals to apply for a new social security card when their insured location changes due to interprovincial mobility, with services for card replacement now widely available [2] - The social security card is issued and managed by local human resources departments in collaboration with commercial banks, ensuring a unified technical standard for nationwide access to key information such as social security numbers and names [3] - The implementation of a nationwide "one card" system has been achieved for various services, including direct settlement for medical insurance across provinces, pension distribution, and work-related injury medical services [4] Group 2 - The "one card" service directory can be accessed through electronic social security cards, local government service apps, or human resources apps [5] - Individuals holding multiple social security cards should verify the status of each card, with procedures in place for deactivating unusable cards and linking active cards to local public services [6] - The status of social security cards can be checked through various platforms, including the electronic social security card, national public service platform, and local online service platforms [7]