Group 1: Tax Policies for Foreign Investment - The article discusses tax incentives for foreign investment, specifically the exemption of value-added tax (VAT) for income generated from Sino-foreign cooperative education programs since July 25, 2018 [1][2][3] - The applicable entities include foreign educational institutions collaborating with domestic schools to provide degree education services primarily targeting Chinese citizens [2][3] Group 2: Conditions and Regulations - Sino-foreign cooperative education must comply with the regulations outlined in the "Regulations on Sino-Foreign Cooperative Education" [2] - The scope of "degree education" and related terms is defined according to the transitional policies for VAT reform [2][3] Group 3: Implementation and Future Regulations - The announcement regarding the promotion of digital electronic invoices will take effect on December 1, 2024, requiring recipients to confirm the purpose of the invoices through their tax accounts [8][9]