Group 1 - The article discusses the tax treatment of expenses that were not deducted or were under-deducted before corporate income tax, allowing companies to make special declarations and recover deductions for up to five years [4][5] - Companies that overpaid corporate income tax due to the above reasons can deduct the excess in the current year's tax payable, and any remaining amount can be carried forward to future years or refunded [4] - The article outlines the tax policies for small and micro enterprises, including a reduced taxable income calculation at 25% and a corporate income tax rate of 20%, effective until December 31, 2027 [6][7] Group 2 - High-tech enterprises must report any significant changes, such as name changes or business restructuring, to the recognition authority within three months to maintain their qualification [8] - The article mentions that high-tech enterprises can extend the loss carryforward period from five years to ten years for losses incurred in the five years prior to qualifying [8] - It also addresses the depreciation or amortization period for purchased software that meets fixed asset or intangible asset criteria, which can be shortened [8]

Group 1 - The article discusses the tax rates for contract tax on the transfer of land use rights and housing transactions, effective from December 1, 2024 [3][4][6] - For individuals purchasing their only residential property, the contract tax rate is reduced to 1% for properties of 140 square meters or less, and 1.5% for properties exceeding 140 square meters [3][4] - For individuals purchasing a second residential property, the contract tax rate is reduced to 1% for properties of 140 square meters or less, and 2% for properties exceeding 140 square meters [3][4] - The contract tax rate for third and subsequent residential properties is set at 3% [3][4] Group 2 - The article outlines the requirements for high-tech enterprises to enjoy tax incentives, including the need for registration for at least one year [7][8] - High-tech enterprises must meet specific criteria regarding R&D expenditure, personnel, and product sales to qualify for tax benefits [10][12] - If a high-tech enterprise undergoes significant changes, such as mergers or restructuring, it must report to the recognition authority within three months [13][14]