Group 1 - The article provides a detailed guide on how to apply for a red invoice (red冲) through the national unified electronic tax bureau, emphasizing the steps to follow for correcting errors in previously issued invoices [2][4][8]. - It outlines the process for submitting a red invoice application, including selecting the reason for the red冲 and verifying invoice information before submission [9][10]. - The article explains the conditions under which a red invoice can be submitted without requiring confirmation from the buyer, specifically when certain statuses are met [9]. Group 2 - After successfully applying for a red invoice, the article describes how to use the paid amount to offset the tax for a new invoice, highlighting the importance of matching project names to ensure tax deductions [11][12]. - It details the steps for submitting a new invoice application, including confirming tax information and the process for handling different amounts compared to the original invoice [15][15]. - The article emphasizes that if the new invoice amount exceeds the original, additional tax payments must be made before issuing the new invoice [15]. Group 3 - The article also covers the process for applying for a tax refund after a red invoice has been issued, detailing the steps to access the one-stop tax refund management system [17][18]. - It explains the necessity of maintaining a refundable account and the steps to input bank account information for refund processing [20][22]. - The article concludes with instructions on how to submit a tax refund application, including verifying refund details and uploading necessary documents [31][34].