Group 1 - The company has launched a promotional plan to enhance customer loyalty, allowing customers to accumulate points based on their spending, which can be redeemed for gifts or used to participate in a lottery [1] - For the promotional model, tax treatment varies: points redeemed for gifts do not require personal income tax from customers, and the company does not need to withhold tax [1] - If customers use points to participate in a lottery and win prizes, this is considered "occasional income," subject to a 20% personal income tax rate, which the company must withhold and pay [1] Group 2 - There are specific standards for valuing prizes: self-produced products should be valued at market sales prices, while purchased goods should be valued at actual purchase prices [1] - Future adjustments to the promotional format can be assessed against these core principles for clarity in tax treatment [1]