Group 1 - The article discusses the tax deduction policies for individual businesses regarding various insurance contributions, including basic pension, medical, unemployment, maternity, work injury insurance, and housing provident fund, which are deductible according to specified standards [2] - Individual businesses can deduct supplementary pension and medical insurance contributions for employees, limited to 5% of the total wages paid to employees; any excess is not deductible [2] - For the business owner, supplementary pension and medical insurance contributions are deductible based on three times the local average salary from the previous year, also limited to 5% of this base; any excess is not deductible [2] Group 2 - The article specifies that commercial insurance premiums paid by individual business owners or for employees are not deductible, except for certain safety insurance premiums for special occupations and other commercial insurance as permitted by the Ministry of Finance and the State Administration of Taxation [2]