Group 1 - The article discusses the exemption of value-added tax (VAT) for medical services provided by various medical institutions, as per the regulations set forth by the Ministry of Finance and the State Taxation Administration [6][10]. - Medical institutions eligible for VAT exemption include hospitals, outpatient departments, community health service centers, emergency centers, nursing homes, and various specialized disease prevention stations [8][9]. - The VAT exemption policy for medical services is effective from May 1, 2016, and will continue until December 31, 2027, as per the latest announcement [10][11]. Group 2 - The medical services referred to in the article are those provided according to the guidance prices set by local price regulatory departments in conjunction with health authorities [9][10]. - The article emphasizes that the VAT exemption applies to services listed in the "National Medical Service Price Project Specification" and includes public health services [9][10]. - The policy aims to further support the development of medical service institutions by extending the VAT exemption [10][11].