Group 1 - The article discusses the classification of animal feed, specifically focusing on the definitions of trace elements, vitamins, and concentrated feed [3] - It clarifies that pet feed is not exempt from value-added tax (VAT) and should be taxed according to applicable rates [3] - The article explains that fish oil, as a byproduct of fish meal production, is categorized as a single bulk feed and is subject to VAT [3] - It states that products like puffed blood meal, puffed meat meal, and hydrolyzed feather meal do not qualify for VAT exemptions and are also subject to taxation [3] Group 2 - The article provides a step-by-step guide for general taxpayers on how to declare VAT through the electronic tax bureau [5] - It outlines the process for small-scale taxpayers to submit their VAT declarations, including selecting the appropriate exemption codes [5][6] - The article emphasizes the importance of accurately reporting exempt sales in the VAT declaration forms [6]