Group 1 - The article discusses the procedures for correcting prepayment declarations of value-added tax and corporate income tax for cross-regional taxpayers [2][14]. - It outlines three scenarios for correcting prepayment declarations of value-added tax and additional taxes, emphasizing that if the tax has been paid and a formal declaration has been made, corrections are not supported [2][14]. - The article provides detailed steps for taxpayers to follow when they need to correct their prepayment declarations, including logging into the electronic tax bureau and selecting the appropriate options [4][8][10][11][13]. Group 2 - The article also addresses the process for handling incorrect prepayments of corporate income tax, including steps for making additional payments or applying for refunds [14]. - It specifies that corporate income tax prepayments do not require a declaration form, and outlines the steps for both underpayment and overpayment situations [14].