Core Viewpoint - The article discusses the implications of tax credit management and the benefits of maintaining a high tax credit rating for businesses, particularly focusing on the A-level rating and its associated advantages [8]. Group 1: Tax Credit Management - Businesses with unutilized VAT credits or additional deductions that result in zero VAT payable for three consecutive months or a cumulative six months will not be affected in their A-level rating assessment [8]. - Companies with a B-level tax credit score of 90 or above can apply for a re-evaluation to achieve an A-level rating, even if they have a "zero declaration" due to unutilized credits [8]. Group 2: Benefits of A-Level Rating - A-level rated companies enjoy high market credibility as they are publicly announced, which enhances their reputation [8]. - A-level companies can request invoices as needed and will see an increase in their score by one point in the following year, with continuous A ratings allowing for further accumulation of points [8]. - Companies maintaining an A rating for three consecutive years can access a green channel for tax handling, and A-level export enterprises are prioritized for export tax refunds [8]. Group 3: Tax Incentives - The ability to apply for VAT credit refunds and immediate tax incentives is not restricted by the tax credit rating level [9].