Due to the tax policy in different years, the handling capacity during the peak period of tax refund, the accuracy of information submitted by taxpayers, bank transfer and other factors, the arrival time of international accounts may change. Under some special circumstances, such as system upgrade and maintenance, peak period of tax refund, or affected by epidemic situation, the tax authorities may need a long time to process tax refund applications, which can be extended to 30 working days at the longest.