This number of days is a calendar number, not a working day.
/kloc-the payment received in 0/5 months is definitely in violation of the above provisions. Even if the tax refund has been refunded to foreign trade, it will be deducted.
The general operation method of foreign trade is that if there is a risk of overdue payment, the export amount of other goods is understated as appropriate (the amount of settlement for customers is still done according to the contract), and after receiving the payment for other goods, the difference (settlement amount-customs declaration amount) is used to offset the overdue foreign exchange.