Group 1 - The article discusses tax and fee incentives for the construction of major water conservancy projects in rural areas, specifically the exemption from urban maintenance construction tax and education fee surcharge for taxpayers collecting the national major water conservancy project construction fund since May 25, 2010 [2][3]. - The beneficiaries of this policy are taxpayers who collect the national major water conservancy project construction fund [3]. - The policy is based on two official documents: the notice from the Ministry of Finance and the State Administration of Taxation regarding the exemption of urban maintenance construction tax and education fee surcharge, and the announcement on the continued implementation of urban maintenance construction tax preferential policies [4]. Group 2 - The article provides a brief overview of the tax credit review process, allowing taxpayers to dispute their credit evaluation results by submitting a review application to the tax authority [8][9]. - Taxpayers can apply for a review of their tax credit evaluation results within the same year the results are determined by filling out a specific application form [9][11]. - The tax authority is required to complete the review and provide feedback to the taxpayer within 15 working days from the date of application acceptance [17].