The distinction between credit due diligence and exemption points out the direction for the system. The "three distinctions" point out the direction for the construction of the due diligence exemption system. In May 2022, the Central Office issued the Opinions on Further Encouraging Cadres to Take on New Tasks in the New Era, which set clear requirements for establishing incentive mechanisms and fault-tolerant and error-correcting mechanisms. Clearly put forward "three distinctions", "we should correctly grasp the principles of putting career first, seeking truth from facts, obeying laws and regulations, paying equal attention to tolerance and error correction, and comprehensively analyze the mistakes of cadres in combination with motivation, attitude, objective conditions, procedures and methods, nature, consequences and recovery of losses, so as to achieve bold tolerance and resolute tolerance", which pointed out the direction for building a due diligence exemption system.