Group 1 - The article discusses the tax deduction rules for business hospitality expenses incurred by enterprises, stating that 60% of the expenses can be deducted, with a cap of 0.5% of the annual sales revenue [1][2] - It clarifies that the calculation base for business hospitality expenses includes both sales revenue and deemed sales revenue, which encompasses various income sources from goods and services [1] - For enterprises in the preparatory phase, business hospitality expenses can be deducted at 60% of the actual amount and included in the startup costs [1] Group 2 - The article outlines specific regulations for enterprises engaged in equity investment, indicating that they can calculate the deduction limit for business hospitality expenses based on dividends and capital gains received from invested companies [2]