Group 1 - The core viewpoint of the article emphasizes the process for companies to repair their tax credit rating if classified as D-level, highlighting the importance of understanding the tax credit management regulations [1][2]. - Companies can apply for credit repair by filling out the Tax Credit Repair Application Form and submitting it to the tax authority, which will complete the evaluation within 15 working days from the date of application [2]. - The prerequisite for tax credit repair is that the taxpayer must have no objections to the annual evaluation results made by the tax authority; if there are objections, a re-evaluation must be conducted first [4]. Group 2 - Taxpayers can check their application progress through the tax information query module on the electronic tax bureau [3]. - The article provides a detailed operational guide for taxpayers to navigate the electronic tax bureau system to view their tax credit evaluation and apply for adjustments if applicable [2]. - The article encourages taxpayers to be proactive in managing their tax credit ratings and provides a pathway for those who may have received a lower rating due to correctable issues [1][2].