Group 1 - The article discusses the tax implications for retired personnel who take on part-time or re-employed positions, highlighting that income from such roles is subject to personal income tax as per the regulations set by the State Administration of Taxation [3][6]. - It specifies conditions under which retired personnel can be re-employed, including the requirement for a labor contract of at least one year, entitlement to fixed or basic salary during absences, and equal benefits with other employees [3][6]. - The article references specific tax regulations that govern the taxation of income for retired individuals re-entering the workforce, indicating a structured approach to managing their tax obligations [3][8]. Group 2 - The article outlines a new policy effective from January 1, 2026, allowing general taxpayers to opt for a simplified tax calculation method at a rate of 3% for certain taxable transactions, including the sale of tap water [8][9]. - This policy aims to streamline tax processes for specific sectors, particularly in the water supply industry, by providing a clear framework for tax calculation [8].