Group 1 - The article discusses the management of electronic invoices, including the process of issuing and managing invoices for both individuals and companies [3][4][6] - It highlights the ability to push electronic invoices to companies directly through a unified electronic tax bureau, emphasizing the convenience for corporate travelers [4][6] - The article specifies that paper tickets can still be reimbursed until September 30, 2025, and that electronic invoices and paper tickets cannot be issued simultaneously [6][12] Group 2 - The article outlines the process for foreign travelers to claim VAT refunds on eligible purchases made in tax refund shops, detailing the necessary documentation and steps involved [12][16] - It lists items that are not eligible for VAT refunds, including prohibited or restricted goods and certain tax-exempt items [13][14] - The refund calculation is based on the sales invoice amount and the applicable refund rate, with specific rates mentioned for different categories of goods [20][22]