According to the second paragraph of Article 21 of the Announcement of State Taxation Administration of The People's Republic of China on Issuing the Measures for the Administration of Tax Credit (Trial) (State Taxation Administration of The People's Republic of China Announcement No.40, No.2014), if the calculation formula is not used subjectively and intentionally, and the obvious clerical error causes the unpaid or underpaid tax, it will not affect its tax credit evaluation.