Group 1 - The article discusses the process of applying for the "Agency Export Goods Certificate" and the responsibilities of both the entrusted party and the commissioning party [3][4]. - It highlights two key points regarding the issuance of the certificate: the prohibition of applying for the certificate during the suspension of export tax refund processing, and the requirement for service companies to indicate a specific identifier when applying for the certificate on behalf of small and medium enterprises [3][4]. - The article provides a step-by-step guide on how to use the national electronic tax bureau to apply for the certificate, emphasizing the ease of the online process [4]. Group 2 - The article mentions that the entrusted party must provide a stamped "Commissioned Export Goods Certificate" from the tax authority when applying for the "Agency Export Goods Certificate" for goods that have had their export tax refund canceled [3]. - It also notes that the application process is straightforward, requiring the import of a customs declaration that has been decrypted using a specific tool [4].