Group 1 - The tax payment location for vehicle tax is either the vehicle's registration location or the location of the tax withholding obligation [2] - Vehicles that have already paid the vehicle tax and are transferred within the same tax year are not subject to additional tax or tax refunds [3] - If a new vehicle is returned due to quality issues within the same tax year, the taxpayer can apply for a refund of the vehicle tax from the month of return until the end of the tax year [4] Group 2 - New enterprises must first report their bank account information to access it when issuing electronic invoices [5] - When issuing blue invoices on the electronic invoice service platform, the seller's information cannot be manually entered and must be retrieved from tax authority records [6] - There is currently no specific regulation on the time limit for issuing invoices after selling goods [7]