Group 1 - The article outlines serious tax violations, including providing false materials to obtain tax benefits, fraudulent export tax refunds, and tax evasion exceeding 100,000 yuan or 10% of total tax obligations [2] - It describes behaviors that constitute refusal to fulfill tax obligations, such as failing to pay taxes, interest, and penalties within the specified timeframe, or using violence to obstruct tax audits [2] - The article also addresses issues of dishonesty and related responsibilities, including being classified as abnormal or missing taxpayers, and the consequences for responsible individuals in such cases [2] Group 2 - Taxpayers can apply for a review of their tax credit rating by filling out the Tax Payment Credit Review Application Form within a specified timeframe [3] - The article mentions that the tax credit management system will display the deduction indicators for 2025 by default, and taxpayers should address any dishonesty issues promptly [10] - It emphasizes that if dishonest behavior has not yet been recorded in the tax credit evaluation results, taxpayers do not need to apply for corrections, as tax authorities will update results based on the correction of dishonest behavior during annual evaluations [11]