Group 1 - The article discusses the annual evaluation of taxpayer credit ratings by tax authorities, which categorizes taxpayers into five levels: A, B, M, C, and D, with A being the highest and D the lowest [1] - It highlights the importance of promoting taxpayer integrity and compliance with tax laws as part of the broader social credit system [1] Group 2 - The article mentions that there are specific circumstances under which taxpayers who are directly assigned a D rating can have their credit rating restored, provided they meet certain conditions [2] - It encourages taxpayers to understand these conditions to improve their credit ratings [2]