Group 1 - The article discusses the deductibility of service fees in corporate income tax, emphasizing the need for actual circumstances to determine eligibility and limits [10][12]. - For general enterprises, the deductible limit for service fees is set at 5% of the income amount confirmed in agreements with legitimate intermediaries, with excess amounts not deductible [12]. - Specific industries have tailored deduction standards, such as insurance companies, which can deduct 18% of net premium income, and telecommunications companies, which can deduct 5% of total revenue [13][14]. Group 2 - Special deduction scenarios are outlined for businesses primarily engaged in agency services, such as securities and insurance agencies, allowing full deduction of actual costs incurred to earn commission income [15].