Group 1 - The article discusses the process of issuing red invoices and the necessary confirmations required from both the issuing and receiving parties [5][9] - It outlines the steps for taxpayers to handle the "red invoice information confirmation form" through the electronic tax bureau app, including options to confirm or reject the red invoice [5][9] - Important notes include the expiration of confirmation forms if not acted upon within 72 hours and conditions under which the forms can be canceled [5][9] Group 2 - The article highlights tax policies regarding loss carryforward for high-tech enterprises and small and medium-sized technology enterprises, allowing losses from previous years to be carried forward for up to 10 years [11][12] - It specifies that businesses in severely affected industries due to the pandemic can carry forward losses for up to 8 years, with criteria for defining these industries [11][12] - The article also mentions tax incentives for integrated circuit production companies, allowing loss carryforward for up to 10 years under certain conditions [11][12]

Group 1 - The article discusses the process of issuing red invoices in the context of electronic tax management, highlighting the steps required for both the issuing party and the receiving party to confirm and process these invoices [3][4][9] - It outlines the conditions under which red invoices can be issued, including the necessity for confirmation from the receiving party if the invoice has already been acknowledged for accounting purposes [4][9][10] - The article specifies scenarios where issuing a red invoice is not permitted, such as when the original blue invoice has been voided or when it falls under certain tax categories [4][10][11] Group 2 - The article references the regulatory framework established by the National Taxation Administration regarding the management of invoices, emphasizing the importance of compliance with these guidelines [9][14] - It mentions the transition to digital invoicing, particularly in the context of railway passenger services, encouraging the use of electronic invoices for reimbursement purposes [14][15] - The implementation date for the new regulations regarding electronic invoices is set for November 1, 2024, indicating a significant shift in invoicing practices [15]