At present, the tax credit rating management method has become invalid, but the detailed rules for the implementation of the tax collection management law on which it is based are still valid, and tax credit related matters can be adjusted. China's "Detailed Rules for the Implementation of the Law on the Administration of Tax Collection" stipulates that if a taxpayer or his legal representative fails to settle the tax payable, late payment fee or provide tax payment guarantee before leaving the country, the tax authorities may notify the entry-exit administration authorities to prevent him from leaving the country.