The first violation without penalty shall be implemented from April 1 day, 20265438, and the tax authorities shall determine the tax credit evaluation results of the previous year in April every year. The time when the first violation is not included in the tax credit evaluation is from 202 1 tax credit evaluation, that is to say, when the taxpayer inquires about the tax credit evaluation results of the previous year in 2022, the first violation is not punished.