When a taxpayer has both tax refund and tax arrears, the tax authorities shall first deduct the tax arrears from the tax refund, and if there is still tax refund after deduction, it can be refunded according to the balance after deduction.

You can also set aside the tax for future tax periods according to the requirements of taxpayers. According to the website of Tianjin Taxation Bureau of State Taxation Administration of The People's Republic of China, on 1 February1day, Tianjin New Oriental Training School Co., Ltd. added administrative penalty information, and was fined by the Second Inspection Bureau of Tianjin Taxation Bureau of State Taxation Administration of The People's Republic of China 182475 yuan for failing to make up the personal income tax that should be withheld and remitted.