Group 1 - The article outlines the eligibility criteria for startup technology enterprises to receive investment, including being registered in mainland China, having fewer than 300 employees, and not exceeding total assets and annual sales of 50 million yuan [3] - It specifies that the startup must not be listed on any stock exchange at the time of investment and for two years thereafter, and that R&D expenses must account for at least 20% of total costs in the investment year and the following tax year [3] Group 2 - The article details the conditions for venture capital enterprises, which must also be registered in mainland China and comply with specific regulations regarding venture capital funds [4] - It states that within two years post-investment, the venture capital enterprise and its affiliates must hold less than 50% of the equity in the invested startup [4] Group 3 - The article describes the tax benefits for venture capital enterprises, allowing them to deduct 70% of their investment amount from taxable income if the investment is held for at least two years [5] - It emphasizes that the investment must be made directly in the startup and not through the acquisition of existing shares from other shareholders [4][5] Group 4 - The article mentions that limited partnership venture capital enterprises must also meet specific criteria, including being established under relevant laws and regulations, and must invest in unlisted small and medium-sized high-tech enterprises [9] - It highlights that the investment must be held for a minimum of two years to qualify for tax deductions [10]

Core Viewpoint - The article provides guidance on how to use the new electronic tax bureau for applying for and adjusting digital invoices, emphasizing the steps involved in the process [1][4]. Group 1: Digital Invoice Initial Quota Assignment - The initial assignment of digital invoice quotas can be done through the "Tax Handling" section, selecting "Invoice Usage" and then "Invoice Quota Application" [1][2]. - Users need to select "Add" in the "Invoice Usage Information" section and check "Digital Invoice" before proceeding [2][3]. - After verifying the information, users can submit the application and wait for the system to assign the quota [4]. Group 2: Adjusting Invoice Quotas - To adjust the invoice quota, users should navigate to "Tax Handling," then "Invoice Usage," and select "Invoice Quota Adjustment Application" [4][6]. - In the "Invoice Quota Adjustment Application" interface, users can click "Add Application" to fill out the necessary forms and upload attachments [6][8]. - Users can specify the type of adjustment as "Short-term" and enter the amount needed for the adjustment, providing reasons and submitting the application for review [9].