No need. Taxpayers who have objections to the annual index evaluation of the current year can fill in the Application Form for Tax Credit Re-evaluation (Verification) in March next year of the evaluation year and submit a review to the competent tax authorities without the need for on-site inspection by the tax bureau. The tax credit rating is divided into five grades: A, B, M, C and D, with A as the highest grade and D as the lowest grade.