Group 1 - The article discusses tax incentives for military families engaged in individual businesses, specifically the exemption from personal income tax for three years upon obtaining a tax registration certificate [1][2]. - The exemption applies to military family members who have a certificate from a political organization at the division level or above [2][8]. - The policy does not require an application process; eligible individuals can enjoy the exemption automatically [3][9]. Group 2 - The article also outlines a value-added tax (VAT) exemption for military family members engaged in individual businesses, effective for three years from the date of tax registration [6][7]. - Similar to the personal income tax exemption, the VAT exemption requires a certificate from a political organization at the division level or above, and each family member can only enjoy the exemption once [8][9]. - The process for claiming the VAT exemption involves filling out the appropriate sections in the VAT tax declaration form, which can be submitted through electronic tax services or tax service halls [9].