The taxpayer fails to handle matters such as tax declaration, tax payment and data filing. If it is made up within the statutory time limit, 80%, 40% and 20% of the deduction loss can be recovered within 30 days, this year and next year respectively. For matters such as failing to declare or pay the declared tax within the prescribed time limit, if the tax amount does not exceed 1 000 yuan and the taxpayer can make it up in time within 30 days after the dishonesty is recorded, the deduction score of 1 000% will be made up.

If a taxpayer fails to pay taxes, late fees and fines in full according to the conclusion of the tax authorities, it does not constitute a crime. If the tax credit rating is directly judged as D, he should pay taxes, late fees and fines in full within 60 days after the expiration of the period when the tax authorities make a clear conclusion, and can apply for tax credit repair.

After the tax authorities remove the abnormal state according to law, they may apply for tax credit repair. Abnormal family dishonesty tax credit repair can only be applied once in a tax year.