Group 1 - The article discusses the categories of goods subject to consumption tax in China, including non-essential items and high-energy or high-pollution products such as tobacco, alcohol, luxury cosmetics, and motor vehicles [5][12][18] - It explains that consumption tax is primarily paid by manufacturers, importers, and specific wholesale and retail enterprises, and is typically included in the product price, meaning consumers do not need to file separately [5][12] - The article outlines the criteria for whether a product is subject to consumption tax, such as the price thresholds for luxury cosmetics and the retail price for certain high-value items [5][12] Group 2 - The article highlights that certain industries, including tobacco manufacturing, real estate, and entertainment, are specifically mentioned in the context of consumption tax regulations [12][13] - It details the research and development (R&D) tax deduction policies, indicating that failed R&D activities do not qualify for tax deductions, while successful R&D expenses can be deducted [14][16][21] - The article specifies that companies with sound accounting practices and accurate expense tracking can benefit from R&D tax deductions, while certain activities, such as routine upgrades or market research, do not qualify [18][19][21]