Group 1 - The article discusses the tax deduction policies for corporate equity investment losses as per the Ministry of Finance and the State Administration of Taxation [2][3] - It outlines specific conditions under which equity investment losses can be deducted from taxable income, including bankruptcy, severe financial deterioration, and lack of control over the invested entity [2][3] - The article specifies the required documentation to confirm equity investment losses, such as bankruptcy announcements and administrative decisions from relevant government departments [3][5] Group 2 - It details that equity and debt losses cannot be deducted if the debtor has the economic ability to repay or if the debts are deemed invalid due to legal violations [5] - The article emphasizes the importance of providing proof of asset liquidation or inheritance settlement in cases where the invested entity has been declared bankrupt or closed for over three years [5]