Core Viewpoint - The article highlights the connection between traditional Chinese customs during the Dragon Boat Festival and relevant tax knowledge, emphasizing how tax policies impact various activities and products associated with the festival [3][6]. Group 1: Customs and Tax Knowledge - Eating Zongzi (sticky rice dumplings) is a traditional practice during the Dragon Boat Festival, with tax exemptions for farmers selling their own glutinous rice and tax deductions for companies providing Zongzi as employee benefits [3][4]. - Dragon boat racing, a key festival activity, incurs VAT on ticket and sponsorship revenues, with specific rates for general and small-scale taxpayers [4][5]. - The practice of hanging mugwort and calamus is common during the festival, with agricultural producers selling these plants exempt from VAT [4][5]. Group 2: Cultural Practices and Tax Implications - The use of scented sachets filled with medicinal herbs is a tradition, and companies involved in the production of aromatic plants benefit from reduced corporate income tax rates [5][6]. - The consumption of Xionghuang wine, traditionally used for medicinal purposes, is subject to specific consumption tax rates based on the type of alcohol [5][6]. - The custom of tying five-colored threads on children symbolizes good fortune, and companies can deduct the costs of materials used for making these threads from their taxable income [5][6]. Conclusion - The article concludes by encouraging readers to appreciate the interplay between tax knowledge and traditional customs, suggesting that understanding tax policies can aid in compliant business operations and enhance comprehension of economic dynamics [6].

Core Viewpoint - The Dragon Boat Festival, celebrated on the fifth day of the fifth lunar month, is a significant traditional festival in China, embodying rich cultural heritage and national sentiment, recognized as a UNESCO Intangible Cultural Heritage since 2009 [1][3]. Group 1: Cultural Significance - The festival combines celebration, prayer, commemoration, and culinary traditions, with the most notable activity being dragon boat racing, symbolizing unity and perseverance [3][4]. - The customs of the Dragon Boat Festival, including the making of zongzi (sticky rice dumplings), vary across regions but share a common purpose of commemorating the poet Qu Yuan, reflecting the festival's widespread cultural impact [6][9]. Group 2: Traditional Practices - Dragon boat racing involves synchronized paddling to the beat of drums, fostering a sense of teamwork and collective spirit among participants and spectators [3][4]. - Other traditional practices during the festival include hanging mugwort and calamus, wearing scented sachets, and drinking realgar wine, all aimed at ensuring health and good fortune [8][9]. Group 3: Historical Context - The festival's origins are linked to various legends, with the most popular being the commemoration of the patriotic poet Qu Yuan, whose works inspire values of integrity and national pride [3][8]. - Despite regional variations, the essence of the Dragon Boat Festival remains a celebration of national spirit and cultural continuity, showcasing the enduring nature of Chinese traditions [9].