Group 1: Employee Education and Training - The company encourages employees to pursue further education, considering it as part of employee training, which can be included in "employee education expenses" [3] - According to regulations, expenses for employees participating in social degree education must be borne by individuals and cannot occupy the company's employee education fund, thus not eligible for tax deductions [4] Group 2: Supplementary Medical Insurance - The company has recently purchased supplementary medical insurance for employees, with a record of personnel and payment details [5] - The maximum deductible amount for supplementary medical insurance is capped at 5% of the total employee salary, and payments made for retired employees cannot be deducted from corporate income tax [7][8] Group 3: Research and Development Expenses - The R&D department has incurred expenses for optimizing and upgrading the D series products to adapt to a new operating system [9][10]