Taxpayers who have objections to the results of tax credit evaluation may apply in writing to the tax authorities that made the evaluation for re-evaluation. The tax authorities that make the evaluation shall make a review according to the provisions of Chapter III of these Measures; Paragraph 2 of Article 25 stipulates: The taxpayer has been placed on file for investigation and has not closed the case due to the circumstances listed in Items 3, 4 and 5 of Article 17 (suspected of tax violation; The audited and financial departments have found out the illegal tax acts according to law, and the tax authorities are handling them according to law, which has not yet been settled; Where an application for tax administrative reconsideration has been filed and an administrative lawsuit has not been closed, the tax authorities shall handle it according to the provisions of Chapter III of these Measures.