Group 1 - The article discusses the process for taxpayers to apply for cross-regional migration, including the need to fill in migration information and submit necessary documents [3] - Taxpayers must manually input details such as the administrative division of the new location, the registered address, and any unrecouped personal income tax losses before clicking "Pre-check" [3] - After successful submission, taxpayers can track the status of their application through the tax information query system [3] Group 2 - Taxpayers can continue to offset prepaid taxes in the new location, and unrecouped losses can also be carried forward according to regulations [3] - The article outlines the procedure for issuing red invoices in case of errors in previously issued electronic invoices, including the need for confirmation from the customer if a special invoice was issued [14][15] - It emphasizes that if a mistake is found in an electronic invoice, the issuing company can directly generate a red invoice without waiting for customer confirmation, provided the invoice is not yet accounted for [15]