【税“信”直通车】纳税缴费信用中，直接判为D级的如何修复？（第二期）操作步骤

Group 1 - The article discusses the process for taxpayers to apply for credit repair through the national electronic tax bureau, emphasizing the steps involved in checking credit ratings and submitting applications for adjustments [4] - It outlines the conditions under which taxpayers can be classified as D-level in their tax credit ratings, indicating the severity of certain tax behaviors [6] - The article provides a detailed explanation of the tax refund policy for individuals selling their own housing and purchasing new housing within a specified timeframe, highlighting the eligibility criteria and refund calculation methods [10][11][12] Group 2 - Taxpayers must meet specific conditions to qualify for the tax refund, including selling and purchasing properties within the same city, which is defined as the administrative area of a municipality or a city at the prefecture level [11] - The refund amount is calculated based on the ratio of the new housing purchase price to the selling price of the current housing, multiplied by the personal income tax paid upon the sale [15][22] - The article provides examples illustrating the refund calculation process, demonstrating how different purchase amounts affect the refund eligibility [22]