Group 1 - The article clarifies that dividends and bonuses received by resident enterprises from other resident enterprises can be exempt from corporate income tax, provided certain conditions are met [3][9]. - To qualify for the tax exemption, the investment must not include dividends or bonuses from publicly traded stocks held for less than 12 months [3][9]. - It is emphasized that tax exemption does not equate to exemption from reporting; taxpayers must still file the relevant tax forms during the tax settlement process [3][9]. Group 2 - In cases where a supplier has been deregistered and cannot issue invoices, companies can still deduct expenses from corporate income tax if they provide sufficient documentation to prove the authenticity of the business and expenses [9][10]. - Required documentation includes proof of the inability to obtain invoices, contracts or agreements related to the business activity, and payment evidence for non-cash transactions [10].