Group 1 - The article discusses the definition and scope of telecommunications services, which include both basic and value-added services [2][3] - Basic telecommunications services involve providing voice call services through various networks such as fixed, mobile, satellite, and internet, as well as leasing or selling bandwidth and wavelength [4][5] - Value-added telecommunications services encompass services like SMS and MMS, electronic data transmission, information application services, and internet access, utilizing various networks including fixed, mobile, satellite, and cable TV networks [6][7] Group 2 - The article outlines the tax credit evaluation cycle for taxpayers, which is set to be one calendar year, and specifies that entities that have not completed a full evaluation year since their first tax-related activity will not participate in the current evaluation [15][16] - It explains that if a business initially qualifies for small and micro enterprise tax benefits during prepayment but later exceeds the qualifying criteria, it must make up the tax difference during annual settlement [17][18] - The article emphasizes the importance of verifying compliance with tax benefit conditions during annual settlement to ensure proper reporting and compliance [19]

Group 1 - The article discusses the definition and classification of telecommunication services, which include basic telecommunication services and value-added telecommunication services [6][7][8][10]. - Basic telecommunication services involve voice call services and the leasing or selling of bandwidth and other network elements [9]. - Value-added telecommunication services encompass services such as SMS, MMS, data transmission, and internet access [11][12]. Group 2 - The article outlines the regulations regarding rental income as per the Corporate Income Tax Law, stating that rental income is recognized based on the payment date agreed upon in the contract [17][18]. - It specifies that if the rental agreement spans multiple years and the rent is paid in advance, the income can be recognized evenly over the rental period [18].

Group 1 - The article highlights the illegal practice of purchasing VAT invoices through "invoice fees," which can lead to serious legal consequences for companies involved [3] - Companies that accept fraudulent invoices may face administrative penalties and, if deemed criminal, could be subject to criminal prosecution [3] Group 2 - The article provides a warning about the risks associated with tax evasion and the importance of compliance with tax regulations [3]