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Core Viewpoint - The article discusses the implementation of the "Tax Payment Credit Management Measures" which will take effect on July 1, 2025, focusing on how businesses can rectify tax payment credit issues and the procedures involved in the credit repair process [11]. Group 1: Tax Payment Credit Repair Conditions - Businesses that have committed tax payment credit violations can apply for credit repair if they meet specific conditions [12]. - If the violation has been recorded in the tax payment credit evaluation, businesses can fill out the "Tax Payment Credit Repair Application Form" and submit it to the tax authority for re-evaluation [13]. - The tax authority will complete the credit repair process within 15 working days from the date of application acceptance [13]. Group 2: Credit Repair Process - If the violation has not yet been recorded in the tax payment credit evaluation results, businesses do not need to apply; the tax authority will update the results based on the correction of the violation during the annual evaluation [14]. - Businesses must ensure the authenticity of the credit repair application; if false commitments are discovered, the tax authority will revoke the repair results and deduct points accordingly [14]. - The tax authority will expand and optimize credit repair channels based on national regulations and gradually increase the scope of credit repair without application [14]. Group 3: Evaluation and Adjustment - The evaluation results include two scenarios: direct recording of the violation by the tax authority or inclusion of the violation in the annual evaluation indicators [15]. - The policies and management services applicable before the repair will not be retrospectively adjusted [15].