Group 1 - The core point of the article is to clarify the differences between tax refund and tax deduction for companies hiring key groups, such as impoverished individuals, long-term unemployed, and recent college graduates, while also highlighting the associated tax benefits [1][4][14] Group 2 - The definition of "key groups" eligible for tax benefits includes registered impoverished individuals, those unemployed for over six months with an employment certificate, and college graduates within the same year of graduation [2] - Tax benefits can be realized through two methods: tax deduction, which reduces the current tax payment, and tax refund, which involves paying taxes first and then applying for a refund [4][7] Group 3 - Tax deduction allows companies to reduce their tax payments in real-time, providing immediate cash flow relief [6] - Tax refund requires companies to pay taxes upfront and later apply for a refund based on eligible deductions, which may lead to delayed benefits [8] Group 4 - The operational differences between tax deduction and tax refund include timing, required documentation, and deadlines for application [9][10][12] - Companies should choose tax deduction if they face high current tax burdens and need immediate cash flow relief, while tax refund may be preferable if they have lower tax payments and want to reclaim overpaid taxes [14]