Article 1 of the Notice of People's Republic of China (PRC) on Establishing a Refund Mechanism for Incorrect Payment of Non-tax Income strictly limits the scope and time limit, and the refund of non-tax income must be handled in strict accordance with the prescribed procedures within the scope of refund prescribed by the state. Belonging to the following scope, you can apply for non-tax income tax refund:

(a) the income to be settled collected according to law meets the requirements and needs to be refunded;

(two) according to the prescribed procedures to confirm the wrong payment, overpayment needs to be refunded;

(3) Refund due to policy adjustment;

(four) other refunds approved by the financial department.