Group 1 - The article discusses tax incentives aimed at supporting the development of the manufacturing industry in China, specifically focusing on consumption tax exemptions for certain battery and coating products [1] - Eligible products for consumption tax exemption include mercury-free primary batteries, nickel-metal hydride batteries, lithium primary batteries, lithium-ion batteries, solar batteries, fuel cells, and all-vanadium flow batteries [1] - The exemption applies to coatings with volatile organic compound (VOC) content below 420 grams per liter during construction [1] Group 2 - The consumption tax exemption policy has been in effect since February 1, 2015, and continues to be applicable [1] - Eligible taxpayers must meet specific conditions to benefit from the consumption tax exemption [1] - The policy is based on the notification from the Ministry of Finance and the State Administration of Taxation regarding the consumption tax on batteries and coatings [6]