Legal basis: Article 12 of State Taxation Administration of The People's Republic of China's Announcement on Release (State Taxation Administration of The People's Republic of China Announcement No.78, No.2016): "If the tax authorities should order the parties to correct their illegal acts or make corrections within a time limit, the time limit for ordering them to make corrections within a time limit shall generally not exceed 30 days unless otherwise stipulated by laws, regulations and rules.